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

KARNATAKA APPELLATE AUTHORITY FOR ADVANCE RULING 
6TH FLOOR, VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, 
GANDHINAGAR, BANGALORE — 560009 

(Constituted under section 99 of the Karnataka Goods and Services Tax Act, 2017 vide
Government of Karnataka Order No FD 47 CSL 2017, Bangalore, Dated:25-04-2018)  

BEFORE THE BENCH OF 

SHRI. D.P.NAGENDRA KUMAR, MEMBER 
SHRI. M.S.SRIKAR, MEMBER 

ORDER NO.ICAR/AAAR/ 07 /2020-21  : DATE: 13-11-2020 

1 Name and address of the appellant  : Principal Commissioner of Central Tax, Bangalore West Commissionerate, 1' Floor, BMTC/TTMC Building, Banashankari, Bangalore 
2 Name and address of the person who had sought advance ruling. :  M/s NCS Pearson Inc, C-1/65, II Floor, Ashok Vihar Phase II, Delhi 110052 
3 GSTIN or User ID of the person who had sought advance ruling. : GSTIN: 9918USA290310SC 
4 Advance Ruling Order against which appeal is filed : KAR/ADRG 37/2020 dated: 22nd May 2020
5 Date of filing appeal : 27-08-2020 
6 Represented by : Smt. Priya Goel, Additional Commissioner, Bangalore West Commissionerate, Authorized representative 
7 Jurisdictional Authority- State -
8 Whether payment of fees for filing appeal is discharged. If yes, the amount and challan details : Not applicable 

PROCEEDINGS 

(Under Section 101 of the CGST Act, 2017 and the KGST 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 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. 

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