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TaxReply India Pvt Ltd

VAKAO THEME PARK LLP
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

J.P. MEENA
M.S. KAVIA
Pet. Counsel
Jagdish Soni
Res. Counsel
---

Petitioner / Applicant

VAKAO THEME PARK LLP

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Dec 15, 2021
Order No.

RAJ/AAR/2021-22/32

Citation

2021(12) TAXREPLY 5331

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ORDER

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”. The issue raised by M/s Vakao Theme Park LLP, Sunda Darshan Museum, 1298/938, 940 Sarhad Mouja, Village-Rajpura, (Than Mataji), Tehsil-Jaswantpura, Jalore-343001, Rajasthan- (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (b)&(e) given as under:- (b) applicability of a notification issued under the provisions of this Act. (e) Determination of the liability to pay tax on any goods o....

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