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NILKAMAL LIMITED
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

ABHISHEK CHAUHAN
DINESH KUMAR VERMA
Pet. Counsel
Vinod Kumar
Res. Counsel
---

Petitioner / Applicant

NILKAMAL LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Nov 17, 2020
Order No.

UP ADRG 67/2020

Citation

2020(11) TAXREPLY 5322
Original Order
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ORDER

1. M/s Nilkamal Limited, Plot No. 26B & C, Sector-31, Surajpur Kasna Road, Surajpur, Greator Noida, Gautam Budh Nagar- 201315 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACN2329N1Z8. 2. The applicant is engaged in manufacturing of cold chain equipments which are used in vaccination/ immunization programs for transporting vaccines, specimens, blood samples, etc. 3. The applicant has sought advance ruling on following questions- 1. Whether Vaccine Carrier & Vaccine Cold Box is falling under chapter 90-MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under chapter heading- 9018, sub heading 901890 and Tariff item 90189099 Other instruments and appliances used in medical science and attracting rate of tax @ 6% each under Central, State Tax? 2. Whether the above mentioned items are falling under chapter 39 PLASTICS AND ARTICLES THEREOF chapter heading 3923, subheading 392310 and Tariff item 39231030 as “Insul....

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11 May

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

13 May

☑ Monthly | GSTR-5

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

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

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

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

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