In re Principal Commissioner of Central Tax Vs. NCS Pearson Inc (GST AAAR Karnataka)


Last updated: 01 December 2020

Court :
GST AAAR Karnataka

Brief :
At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia 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 to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act

Citation :
Order No. KAR/AAAR/07/2020-21

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