2021 (8) TMI 532

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....rom each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Karthikeya Projects (hereinafter referred to as applicant), registered with the GSTIN No.37BWKPK7826F1Z6 under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: The applicant, M/s. Karthikeya Projects is a sub-contractor providing works contract service. The applicant entered in....

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....t on which GST@28% is paid. On Verification of basic information of the applicant, it is observed that the applicant is under Central jurisdiction, i.e. Superintendent, Gajuwaka Range, Visakhapatnam CGST Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the State Tax authorities to offer their remarks as per the Sec. 98(1) of CGST /APGST Act 2017. In response, remarks were received from the State Tax authorities stating that no proceedings were lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 29th October 2020, for....