Om Shree Maa Mangala Logistics Pvt Ltd ., In re
Date: May 28, 2023
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Pradhamesh Bhanu, Ravi Sankar
Subject Matter
Application is not maintainable due to the absence of proper documents
Summary
The applicant sought a ruling on the applicable rate of GST on transportation services provided by them to a foreign company and the treatment of GST ITC. However, the applicant did not submit relevant documents nor did they participate in the person…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in parimateria and have the same provisions in like matter…