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JITENDRA EQUIPMENT.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Ankit C Kachhadia
Ketan P Bhalodia
Res. Counsel
---

Petitioner / Applicant

JITENDRA EQUIPMENT.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 21, 2025
Order No.

GUJ/GAAR/R/2025/05 (In Application No. Advance Ruling/SGST& CGST/2024/AR/09)

Citation

2025(3) TAXREPLY 12844
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ORDER

Brief facts: Jitendra Equipment, 8-B, National Highway, Opp. Tulip Party Plot, Gondal Road, Kothariya, Rajkot, Gujarat-360 022 [for short - ‘applicant’] is engaged in the business of trading of construction machineries & equipment like bulldozers, JCB, etc. The applicant’s GST registration number is 24AAFFJ5518D1ZP. 2. The applicant is planning to introduce a new business ie dealing in second hand goods in the field of equipment and machineries via the same registration number. Presently, the applicant is not dealing in second hand goods. The applicant intends to take benefit of margin scheme to discharge GST as per rule 32 (5) of the CGST Rules, 2017. They also to wish to rely on the FAQs issued in respect of the margin scheme. 3. In view of the aforesaid, the applicant has sought advance ruling on the below mentioned questions viz “1. Can the applicant opt for valuation of outward supply as per rule 32 (5) of the CGST Rules, 2017 for the....

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25 Apr

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ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

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28 Apr

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

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