Bharat Earth Movers Limited ., In re
Date: September 3, 2021
Subject Matter
Supplies made by the Cost Centres of the applicant do not form a composite supply. AAR ruling set aside.
Summary
We allow the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Division-1, South Commissionerate and set aside the ruling given by the Authority for Advance Ruling in KAR ADRG 20/2021 dated 6th April 2021 with regard to compo…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateriaand have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio…