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TaxReply India Pvt Ltd

KAKA RAM HARI CHAND
(Authority for Advance Ruling, Punjab)

Hon'ble Judges:

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

Petitioner / Applicant

KAKA RAM HARI CHAND

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Punjab

Date Sep 20, 2022
Order No.

AAR/GST/PB/19

Citation

2022(9) TAXREPLY 6482

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ORDER

1. M/s Kaka Ram Hari Chand, Near PNB, BXXXII 741/4A, Bahadur Ke Road, Ludhiana-141008 (GST Registration No. 03AAFFK0774N1Z7) 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: The applicant had already submitted his written submissions as annexures with the application for advance ruling. In this regard personal hearings were held on 18.02.2022 before the Advance Ruling Authority, Punjab. Counsel on behalf of Applicant submitted additional written submissions & document of “Power of Attorney”, which are placed on file. The Jurisdictional Authority also submitted their written submissions, which is placed on file. Applicant had deposited on....

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