MCM Pacific PTE Ltd ., In re
Date: June 7, 2024
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): K.Ravi Sankar, B. Lakshmi Narayana
Subject Matter
GST on outward supply of goods from an Indian company undergoing liquidation
Summary
The case involves an advance ruling application from M/s. MCM Pacific PTE LTD, a Singapore-based company, regarding the procurement of goods from M/s. Lanco Kondapalli Power Limited, an Indian company undergoing liquidation. The applicant sought clar…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria 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 t…