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HINDUSTAN PENCILS PRIVATE LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Parind Mehta
Sanjay Gupta
Res. Counsel
---

Petitioner / Applicant

HINDUSTAN PENCILS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 21, 2025
Order No.

GUJ/GAAR/R/2025/08 (In Application No. Advance Ruling/SGST&CGST/2024/AR/18)

Citation

2025(3) TAXREPLY 12846
Original Order
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ORDER

Brief facts: M/s. Hindustan Pencils Private Limited, Plot No. 217/2, GIDC Estate, Umbergaon, Valsad -396171 [for short -’applicant’] is registered under GST and their GSTIN is 24AAACH0401R1ZT. 2. The applicant is engaged in the manufacturing and supply of stationary products like pencils, sharpeners, erasers, mathematical and drawing instruments, ball point pens, wax crayons and oil pastels and wide range of student art materials under the brand names ‘Apsara’ and ‘Nataraj’. 3. The facts leading to the filing of the present application is as under: they sell ‘Apsara Oil Pastels’ which is a pack of 12 or 26 or 51 units of oil pastels with different colour shades, which are used for colouring the sketches and drawings and the product is classified under HSN 9609 9030 leviable to GST @ 12% as per entry No. 233 of schedule-II of CGST Act, 2017; the applicant intends to insert a ‘Scraping Tool’ in the s....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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

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

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