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The Tax Publishers 2024 TaxPub(GST) 592 (AAR-Ker) IN THE AUTHORITY FOR ADVANCE RULING, KERALA DR. S. L. SREEPARVATHY, IRS & SHRI. K ABDUL LATHEEF, MEMBER Maha Voyage LLP, In re KER/26/2023 27 June, 2023 Authorized Representative by: Bharath Rai Chandani, Advocate ORDER M/s. Maha Voyage LLP, (hereinafter referred to as the Applicant) is a Limited Liability Partnership duly registered under the Limited Liability Partnership Act, 2008. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and Notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued thereunder. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

2024 TaxPub(GST) 592 (AAR-Ker)

IN THE AUTHORITY FOR ADVANCE RULING, KERALA

DR. S. L. SREEPARVATHY, IRS & SHRI. K ABDUL LATHEEF, MEMBER

Maha Voyage LLP, In re

KER/26/2023

27 June, 2023

Authorized Representative by: Bharath Rai Chandani, Advocate

ORDER

M/s. Maha Voyage LLP, (hereinafter referred to as the Applicant) is a Limited Liability Partnership duly registered under the Limited Liability Partnership Act, 2008.

2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and Notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued thereunder.