Case Law02/AAAR/PSPCL/2023/333-35
Punjab State Power Corporation Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Punjab
- Date:
- March 20, 2023
- Type:
- Advance Ruling
- Members:
- Rajesh Puri, Kamal Kishor Yadav
Subject
Classification of Coal rejects. Matter remanded to AAR
Input Tax CreditJob WorkCompensation Cess
Summary
The ruling involves an appellant raising questions regarding the maintainability of their case before the Authority for Advance Ruling (AAR). The AAR did not examine the issue of maintainability, so the Appellate Authority has referred the case back…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, PUNJAB PROCEEDINGS At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Punjab Goods and Services Tax Act, 2017, (hereinafter referred to as, “CGST Act, 2017 and PGST Act, 2017”) are the same except for certain provisions Therefore, unless a…