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

KISHOR PROJECTS P LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Priyank Lalcheta
Res. Counsel
---

Petitioner / Applicant

KISHOR PROJECTS P LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 25, 2025
Order No.

GUJ/GAAR/R/2025/12 (In Application No. Advance Ruling/SGST&CGST/2023/AR/27)

Citation

2025(3) TAXREPLY 12891
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Brief facts: M/s. Kishor Projects P Ltd., 1st floor, Kalyan Park Society, Bhushan, Race Course Ring Road, Rajkot, Gujarat-360 001[for short - ‘applicant’] is registered under GST and their GSTIN is 24AACCK3721F1Z0. 2. The applicant is engaged in executing Government contracts. The applicant has been awarded contract for dredging by Gujarat Fisheries Board, which is a department of the Government of Gujarat. As per the applicant, the dredging contracts have been given to maintain minimum draft at the port/ seashore so as to enable the fisherman to float the boats upto the ports easily. 3. The applicant has further stated the following: that the recipient of the service is a Government entity, in terms of clause 2 (zfa) of notification No. 9/2017-IT (Rate); that the Fisheries department falls under the Ministry of Fisheries of the Government of Gujarat; that one of the vision of the Gujarat Fisheries Board [recipient of the service] is devel....

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 :
  Hide
14
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).