2024 TaxPub(GST) 592 (AAR-Ker)
IN THE AUTHORITY FOR ADVANCE RULING, KERALA
DR. S. L. SREEPARVATHY, IRS & SHRI. K ABDUL LATHEEF, MEMBER
Maha Voyage LLP, In re
KER/26/2023
27 June, 2023
Authorized Representative by: Bharath Rai Chandani, Advocate
ORDER
M/s. Maha Voyage LLP, (hereinafter referred to as the Applicant) is a Limited Liability Partnership duly registered under the Limited Liability Partnership Act, 2008.
2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and Notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued thereunder.