Case Law Details
In re Sakkthi Polymers (GST AAR Tamilnadu)
The application in FORM GST ARA -01 of M/s Sakkthi Polymers, vide reference online ARA application dated 09/07/2020, is disposed of, as being withdrawn voluntarily and unconditionally.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.