Stovec Industries Ltd ., In re
Date: November 2, 2021
Court: Appellate Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): J P Gupta, Seema Arora
Subject Matter
Conditions for a supply to qualify as Export of Service
Summary
We confirm the Advance Ruling No. GUJ/GAAR/R/70/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling in respect of Ruling No. 1 and 4 and reject the appeal filed by the appellant M/s. Stovec Industries Ltd. to that extent as discussed ab…
At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few…