Poli Vasudeva Reddy ., In re
Date: March 29, 2022
Subject Matter
Ruling not given as the applicant is not making or proposing to make any supplies of goods or services
Summary
Section 95(c) defines applicant as any person registered or desirous of obtaining registration under this Act. And Section 95(a) enumerates that a Advance Ruling needs decision for providing in relation to supply of goods or services undertaken or pr…
1. M/s. Poli Vasudeva Reddy, H. No. 8-3-682/1-B, Vishal Towers, Navodaya Colony, Yellaredddyguda, Hyderabad – 500 073 (Un Registered Tax Payer) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions.…