Manipal Technologies Limited ., In re
Date: February 4, 2020
Court: Appellate Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): D P Nagendra Kumar, M S Srikar
Subject Matter
The Pattadar Passbook cum Title Deed is classifiable under HSN 4820
Summary
Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. The pass book and the title deeds prepared by the Mandal Officer and given to the beneficiar…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and 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 provis…