Madhya Pradesh Power Generating Company Limited ., In re
Date: July 26, 2021
Subject Matter
In the absence of the copies of the contracts, advance ruling cannot be given on supplies made under different contracts. AAR ruling upheld.
Summary
1. In respect of first question, regarding classification of supply in Entry No. 6 of Schedule II to the GST Act we are unable to answer the question on account of insufficient information provided by the applicant. Further in respect of first…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are mirror image of each other except for certain specific provisions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the CGST Act would mean a reference to the similar provisions under the MPGST Act and vice-versa. At places we may refer it as GST…