Case LawAAR No. 05/AP/GST/2022
Keshav Projects ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- March 21, 2022
- Type:
- Advance Ruling
- Members:
- Pradhamesh Babu, D Ramesh
Subject
GST applicable on supply of manpower for preparation and serving of spot Electricity Bills
Exemption
Summary
Question: 1. Whether the “Supply of Manpower for preparation and serving of spot Electricity Bills’ services provided to Andhra Pradesh Central Power Distribution Corporation Limited for Andhra Pradesh Rural Electrification includin…
Judgement
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…