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TaxReply India Pvt Ltd

AHUJA INDUSTRIES
(Authority for Advance Ruling, Punjab)

Hon'ble Judges:

VARINDER KAUR
VIRAJ SHYAMKARN TIDKE
Pet. Counsel
S.l. Goyal
Res. Counsel
---

Petitioner / Applicant

AHUJA INDUSTRIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Punjab

Date Sep 20, 2022
Order No.

AAR/GST/PB/021

Citation

2022(9) TAXREPLY 6481
Original Order
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ORDER

1. M/ s Ahuja Industries, Dehlon Road, Sahnewal, Ludhiana-141120, (GST Registration No. 03ADNPS0783N1ZZ) is engaged in the business of receiving Cotton Seeds “Banaula” after being transported by Goods Transport Agencies (GTA) which is classifiable with Chapter Heading 9965/9967 of the GST Tariff Act, 2017 and Goods and Service Tax in respect of said service is payable by the recipient under reverse charge mechanism. 2. Proceedings Under Section 98 of CGST/PGST Act: In this regard personal hearings were held on 11.02.2022 before the Advance Ruling Authority, Punjab. Counsel on behalf of Applicant submitted oral submission and “Power of Attorney” and Jurisdictional Authority submitted their oral submissions. Another hearing was scheduled on 18.02.2022. On the scheduled date counsel on behalf of the applicant appeared late and submitted written comments that is placed on file. Jurisdictional Authority also submitted written comments on the issue which ar....

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