I GUJARAT API'ELLATE AUTIIORITY FOR ADVANCE RULING GOODS AND SERVICES TAX tlfl'o*

D/5, I{AJYA KAR BTIAVAN, ASTII{AM ltOAD, "'-Umanxet AIIMEDAI}AD - 380 OO9.

ADVANCE RULTNG(APPEAL) NO. GI]J/GAAAR/APPEAL|Z\L'||Z (f N APPLICA'|ION NO. Advance Ruling/SGS |&CGST l2024lAIV03)

Date :7y.02.2025 Name and address of the M/s Devendra Kantibhai Patel, appellant 60, Krushna Dham Society, Near Pragati ,Nqg_ur, !iplo-{, ^{Su1at, (iyjarat_} ?95_007 GS"['IN of thc appcllant 24AZF| PI155R17.X Jurisdiction Office Office of the Assistant Commissioner of State Tax, lJnit-64 Division-7 Surat.

Advancc Ruling No. and I)ate GUJ/GAAR/w2 0241 l0 dated 30.05 .2024 I)atc of appcal 06.07 .2024 Datc ol' l'ersonal I lcaring 21.0r.2025 Prcscnt for thc appcllant Shri Anish Goyal (CA) and Shri Dinesh Gabani At the outset we would like to make it clear that the provisions of the Central Goods and Services 'l ax Act, 2017 and Gujarat Goods and Services ^'fax Act, 2017 (hereinafter referred to as the'CGST Act, 2017'and the'GGST Act, 2017') arc pari mcrteria and have the samc provisions in like mattcr and dil'fcr lrom each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimi