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SAKET INTERNATIONAL.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Satish L Kalariya
Shivani Rayjada
Res. Counsel
---

Petitioner / Applicant

SAKET INTERNATIONAL.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Apr 30, 2025
Order No.

GUJ/GAAR/R/2025/16 (In Application No. Advance Ruling/SGST&CGST/2024/AR/29)

Citation

2025(4) TAXREPLY 13305
Original Order
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M/s. Saket International, Office No. 1342, RK World Tower, Floor No. 13, 150 Feet Ring Road, Rajkot-360 006 [for short -'applicant'] is registered under GST and their GSTIN is 24AFEFS3013E1ZJ. 2. The applicant is engaged in the supply of clay. The applicant's case is that their outward supply of 'clay' is chargeable to GST @ 5%; that for the aforementioned outward supply, their inward supply is 1. Clay /Felspar/Slary Powder which is chargeable to GST @ 5% 2. Soda ash/Sodium meta silicate which is chargeable to GST @ 18% and 3. Coal which is chargeable to GST @ 5%. Now in terms of notification No. 5/2017-CT (R) dated 28.6.2017 read with notification No. 9/2022-CT (R) dated 13.7.2022, coal is one of the product, in respect of which no refund of unutilized ITC [Input Tax Credit] shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of suc....

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

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

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

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PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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