Case Law Details
In re Gitwako Farms (India) Private Limited (GST AAAR Rajasthan)
We reject the appeal filed by the appellant and uphold the Advance Ruling dated 22.04.2019, rendered by the Rajasthan Authority for Advance Ruling, Goods & Services Tax, Jaipur, holding that supply of Branded Frozen Chicken packed by the appellant in individual LDPE bag in pre-determined quantities (one in number) and supplied to the Indian Army and Paramilitary forces in the HDPE bags as supply in Unit Container and not exempted under Entry No. 9 of the Notification No. 2/2017-CT(Rate). dated 28.06.2017
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,RAJASTHAN
(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 read with Section 101 of the Rajasthan Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the Central GST Act. 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017. would also mean a reference to the same provisions under Rajasthan GST Act, 2017.
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