2019 (8) TMI 1279

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ote: 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 c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplicant being a registered person (GSTIN is 08AABC16282N2Z1 as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: The applicant has purchased....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e application and therefore requested to withdraw their advance ruling application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdictional officer (Deputy Commissioner, CGST Division-G, Sector- 10, Vidyadhar Nagar, Jaipur, Rajasthan 302005) has submitted his comments vide e-mail dated 31.05.2019 which can be summarized as under: In this regard it is stated that as per Section ....