2022 (1) TMI 150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Road, Lucknow, Uttar Pradesh (hereinafter referred to as the "Appellant") against the Advance Ruling Order No. UP ADRG 76/2021 dated 16.04.2021 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST 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, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017 and vice versa. Brief Facts of the Case 1) M/s. Lucknow Producers Cooprative Milk Union Ltd, (the Appellant) is a registered cooperative society involved in processing of milk and milk products and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 16.04.2021, the Appellant filed this appeal application before us. Grounds of appeal submitted by the Appellant:- 6) The Appellant made the following grounds for filing of appeal: 6.1) the Authority for Advance Ruling, Lucknow, Uttar Pradesh had passed an order without proper appreciation of Law as they have ignored the ruling issued by the Karnataka Advance Ruling Authority on similar issue. 6.2) Bills raised for reimbursement of EPF ESI fulfill all the ingredients of Rule 33 of GST Rules and not to be made subjected to GST for the purpose of imposition of tax. 6.3) The amount of reimbursement has been made to discharge the legal obligation resting with the service receiver and it is no way related with the considerati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are paying the entire tax to the service provider, as the applicant is a service receiver having the liability to assess and discharge the tax liability through service provider on the value of service." DISCUSSION AND FINDING 8) We have gone through the submissions made by the Appellant and examined the detailed explanation submitted by them. We observe that as per Section 95, the term "advance ruling" means a decision provided by this authority or the Appellate Authority to an applicant on matters or questions specified in sub-section 2 of Section 97, or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant". 9) Before we decide the qu....