Case Law Details
In re Glensky Spirits Pvt. Ltd (AAR Rajasthan)
AAR observe that the question on which advance ruling is sought is vague in nature. Applicant is going for setting up a plant and without knowing the nature of construction categorically; it’s not possible to give ruling unless and until details are not provided. Applicant has not provided the details as asked to his authorized representative during PH.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CUST/RUST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CU-ST/RUST Act, 2017, within a period of 30 days from the date of service of this order.
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RUST 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 RUST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RUST Act would be mentioned as being under the “GST Act”.
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