Bollu Siva Gopala Krishna, In re

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The Tax Publishers 2022 TaxPub(GST) 1450 (AAR-Tel) : (2022) 108 ITPJ (G) 0385 IN THE AUTHORITY FOR ADVANCE RULING, TELANGANA B. RAGHU KIRAN, IRS, & S.V. KASI VISWESWARA RAO, MEMBER Bollu Siva Gopala Krishna, In re A.R.com/14/2020 TSAAR Order No. 43/2022 15 July, 2022 (Order under section 98(4) of the Central Goods and Services Tax Act, 2017 and under section 98(4) of the Tealangana Goods and Services Tax Act, 2017.) ORDER M/s. Bollu Siva Gopala Krishna, Flat No 401, Saya Sai APTS, Srinivasa Colony (East) Ameerpet, Hyderabad 500 038. (Un Registered) has filed an application in FORM GST ARA-01 under section 97(1) of TGST Act, 2017 read with rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2022 TaxPub(GST) 1450 (AAR-Tel) : (2022) 108 ITPJ (G) 0385

IN THE AUTHORITY FOR ADVANCE RULING, TELANGANA

B. RAGHU KIRAN, IRS, & S.V. KASI VISWESWARA RAO, MEMBER

Bollu Siva Gopala Krishna, In re

A.R.com/14/2020 TSAAR Order No. 43/2022

15 July, 2022

(Order under section 98(4) of the Central Goods and Services Tax Act, 2017 and under section 98(4) of the Tealangana Goods and Services Tax Act, 2017.)

ORDER

M/s. Bollu Siva Gopala Krishna, Flat No 401, Saya Sai APTS, Srinivasa Colony (East) Ameerpet, Hyderabad 500 038. (Un Registered) has filed an application in FORM GST ARA-01 under section 97(1) of TGST Act, 2017 read with rule 104 of CGST/TGST Rules.

2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act.