2021 (8) TMI 573

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....ively) by M/s. Kakatiya Cement Sugar & Industries Limited (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: 1. M/s. Kakatiya Cement Sugar & Industries Limited, (hereinafter referred to as Applicant), is into manufacturing of Cement, Sugar an....

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....s observed that the applicant falls under Central jurisdiction of the Superintendent of Central Tax, Jaggayapeta Range, CGST Amaravathi 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 arc received from the State jurisdictional officer concerned stating that there are no proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling is sought by the applicant. 5. Applicant's Interpretation of Law and Facts The Company manufactures Cement and the plant is located in Telangana while the lime stone mines are located in An....