The Principal Commissioner Central Tax, Guntur, CGST Commissionerate

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BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING for the State of Andhra Pradesh (Goods and Service Tax) (Office at O/o Chief Commissioner of State Tax, Govt. of A.P., D NO 5-56, Block-B, R.K.Spring Valley Apartment, Bunder Road, Edupugallu, Vijayawada, Andhra Pradesh - 521151) Present: sri suresh Kishnani (Member) (central Tax) Sri S. Ravi Shankar Narayan (Member) (State Tax) The 24th day of lanuary, 2022 Order /AAAR/APl04 (GST)/2022
		Name and address of the appella nt	The Principal Commissioner Central Tax, Guntur CGST Commissionerate.
			37 AAGF 43527 )2ZF
	?3	Date of filmg of Form GST	08,11,2021
		Hearinq ( Virtua l)	1L122e4
	45 ' l	Authorized Representative lurisdictional Authority -	Shri G. Rama Krishna Raju Yadav, loint Commlssioner of Central Tax, Guntur CGST Comm issionerate Assistant Commissioner (ST) Krishnalanka Circle, Vijayawada-II Division

(Under Section 1O1 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and service Tax Act), The Principal Commissioner, Central Tax, Guntur CGST Commissionerate (hereinafter referred to as appellant) filed an appeal in case of M/s. Andhra P