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VINAYAK BUILDCON
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

SATISH KUMAR AGRAWAL
RAVI JAIN
Pet. Counsel
Lokesh Menaria
Res. Counsel
Arvind Kumar Shukla

Petitioner / Applicant

VINAYAK BUILDCON

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Feb 25, 2022
Order No.

RAJ/AAAR/06/2021-22

Citation

2022(2) TAXREPLY 5792

Original Order
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ORDER

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the similar provisions under the Rajasthan GST Act, 2017. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as 'the CGST Act') read with Section 100 of the Rajasthan GST Act, 2017(hereinafter also referred to as the `RGST Act') by M/s Shri Vinayak Buildcon, 7, E-Class, Pratap Nagar, Udaipur (Rajasthan) (hereinafter also referred to as the 'appellant') against the Advance Ruling pronounced by the Rajasthan Authority for Advance Ruling in GST vide Order No. RAJ/AAR/2021-22/24 dated 01.10.2021. The Appellant herein has submitted the instant appeal in this office in hard c....

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