(Appellate Authority for Advance Ruling, Karnataka
| Sep 5, 2018)
PROCEEDINGS
(Under Section 101 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the KGST Act are in pari materia and have the same provisions in like matters, and differ from each other only on a few specific provisions; therefore, unless a mention is particularly made to such a dissimilar provision, a reference to the CGST Act would also mean a ...
(Appellate Authority for Advance Ruling, Maharashtra
| Sep 5, 2018)
PROCEEDINGS
(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 provisions under the MGST Act.
The present appeal has be...
(Authority for Advance Ruling, Maharashtra
| Sep 5, 2018)
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by THE IDEAL CONSTRUCTION, the applicant, seeking an advance ruling in respect of the following questions :
1. What is the rate...
(Authority for Advance Ruling, Maharashtra
| Sep 5, 2018)
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by JAIDFEP METALLICS & ALLOYS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions :...
(Authority for Advance Ruling, Maharashtra
| Sep 5, 2018)
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by AF GARMENTS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the questions asked were in relation to the ...
(Authority for Advance Ruling, Maharashtra
| Sep 5, 2018)
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Brink’s India Private Limited, the applicant, seeking an advance ruling in respect of the following question:
“C...
Mr. V. Sundareswaran, learned Senior Panel Counsel takes notice for the respondents 1, 3 & 4. Mr. M. Hariharan, learned Additional Government Pleader (Tax) for the second respondent.
2. The present writ petition is filed seeking mandamus directing the first respondent to enable the petitioner to file GST Tran-I declaration electronically and in accordance with law.
3. The grievance of the petitioner before this Court is that in pursuant to the introduction of GST, certain input ta...
Heard Dr. A. Saraf, learned senior counsel for the petitioners. Also heard Mr. D. Saikia, learned Senior Additional Advocate General for the authorities of the State of Assam in the department of Finance and Taxation as well as Mr. S.C. Keyal, learned ASGI for the authorities of the Govt. of India in the Ministry of Finance and Revenue and Ministry of Law and Legal Affairs, who were arrayed as respondents as per the order dated 13.03.2018, and also Mr. M.K. Choudury, learned senior counsel fo...
(Appellate Authority for Advance Ruling, Telangana
| Sep 4, 2018)
1. In terms of Section 102 of the Telangana Goods & Services Tax Act, 2017 (“the Act”, in short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has...
(Authority for Advance Ruling, Maharashtra
| Sep 4, 2018)
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Crown Beers India Private Limited, the applicant, seeking an advance ruling in respect of the following questions.
i. The ap...