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M/S. SHIVALIKA ENTERPRISES
(Authority for Advance Ruling, Himachal Pradesh)

Hon'ble Judges:

RAKESH SHARMA
ABHAY GUPTA
Pet. Counsel
Anuj Kumar
Res. Counsel
Na

Petitioner / Applicant

M/S. SHIVALIKA ENTERPRISES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Himachal Pradesh

Date Oct 20, 2020
Order No.

HP-AAR-10/2020

Citation

2020(10) TAXREPLY 3644
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ORDER

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SECTION 98(4) OF HIMACHAL PRADESH GOODS AND SERVICE TAX ACT, 2017 1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s. Shivalika Enterprises, Kala Amb, District Sirmour regarding classification of goods. 2. At the outset, we would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the HPGST Act and vice versa. 3. BRIEF FACTS OF THE CASE: 3.1 The applicant M/s Shivalika Enterprises has submitted that the primary ra....

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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

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

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

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)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)