The Tax Publishers 2022 TaxPub(GST) 1474 (AAR-Tel) : (2022) 108 ITPJ (G) 0177

AUTHORITY FOR ADVANCE RULING, TELANGANA

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

In re Power Solutions,

A.R.com/09/2021 TSAAR Order No. 44/2022

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. Power Solutions, H NO 5-94/2, Ground Floor, Dwaraka Sai Residency, Chenna Reddy Hospital Lane, Chandanagar, Hyderabad, Telangana - 500050 (36AAHFP2686C1Z7) 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.

3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000 for SGST and Rs. 5,000 for CGST towards the fee for Advance Ruling. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted

4. Brief facts of the case:

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