Parmod Kumar Singala, In re - Taxpublishers.in

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The Tax Publishers 2019 TaxPub(GST) 1116 (AAR-Raj) : (2020) 091 ITPJ (G) 0218 IN THE AUTHORITY FOR ADVANCE RULING, RAJASTHAN BENCH J.P. MEENA & HEMANT JAIN MEMBER Parmod Kumar Singala, In re RAJ/AAR/2019-20/18 22 August, 2019 Applicant by: Abhay Singla, Advocate & Priyamvada Joshi, Advocate (Authorised Representatives) Note: Under section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. --At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/RGST Act would be mentioned as being under the 'GST Act'. --The issue raised by M/s. Parmod Kumar Singala, Chak 3 RTP, Tibbi Road, Sangaria Hanumangarh, Rajasthan 335063 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the section 97 (2) (d) & (e) given as under :-- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(GST) 1116 (AAR-Raj) : (2020) 091 ITPJ (G) 0218

IN THE AUTHORITY FOR ADVANCE RULING, RAJASTHAN BENCH

J.P. MEENA & HEMANT JAIN MEMBER

Parmod Kumar Singala, In re

RAJ/AAR/2019-20/18

22 August, 2019

Applicant by: Abhay Singla, Advocate & Priyamvada Joshi, Advocate (Authorised Representatives)

Note: Under section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.

--At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/RGST Act would be mentioned as being under the 'GST Act'.

--The issue raised by M/s. Parmod Kumar Singala, Chak 3 RTP, Tibbi Road, Sangaria Hanumangarh, Rajasthan 335063 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the section 97 (2) (d) & (e) given as under :--