Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

ALEKTON ENGINEERING INDUSTRIES PVT. LTD.
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

MANASA GANGOTRI KATA
KURINJI SELVAAN V.S
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

ALEKTON ENGINEERING INDUSTRIES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Apr 16, 2019
Order No.

TN/18/AAR/2019

Citation

2019(4) TAXREPLY 707
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under Sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2. The Applicant in the Statement of facts has stated that they are engaged in the manufacturing of Triple Screw Pumps and Parts thereof falling under Chapter Heading 8413 of Customs Tariff Act 1975 and supplying the same to Indian Navy for intended use of the same as “Parts of the Vessels & Warships” based on the Purchase Order placed by them. Triple Screw Pumps and parts thereof falling under Chapter Heading 8413 of Customs Tariff Act 1975 as adopted to GST attracts 18%(IGST) under Notification No. 1/2017-lntegrated Tax(Rate) dated 28.06.2017. However when the same goods are supplied as parts of goods falling under Chapter 8901, attracts GST @ 5% (IGST). Hence the Applicant content that the said goods supplied by them squarel....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
19
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).