In re M/s Gifts on Airline Solutions Pvt. Ltd. (GST AAR Rajasthan)
Classification of any goods or services or both.
Admissibility of Input Tax credit of Tax paid or deemed to have been paid.
Determination of the liability to pay tax on any goods or services or both.
Since the applicant has withdrawn the application, therefore no ruling is given.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
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 Gifts On Airline Solutions Pvt. Ltd., 38, Panchsheel Watika, Hawa Sarak, Sodala, Jaipur, Rajasthan 302006 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a), (d) 86 (e) given as under :
a. Classification of any goods or services or both;
b. Admissibility of input tax credit of tax paid or deemed to have been paid;
c. determination of the liability to pay tax on any goods or services or both;
