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

SARDAR MAL COLD STORAGE & ICE FACTORY
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

ARCHAN P. TIWARI
ALOK GUPTA
Pet. Counsel
Alok Kumar Kothari
Res. Counsel
Na

Petitioner / Applicant

SARDAR MAL COLD STORAGE & ICE FACTORY
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Oct 15, 2018
Order No.

RAJ/AAAR/01/2018-19

Citation

2018(10) TAXREPLY 564
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. M/s. Sardar Mal Cold Storage & Ice Factory(hereinafter referred to as ‘Appellant’) had submitted an application seeking an Advance Ruling on the Entry No. 24 of the Notification No. 11/2017-Central tax (Rate) dated 28/06/2017 which at S. No. 24 (i)(i)(e) provides tax rate as ‘NIL’ for services of loading, unloading, packing, storage or warehousing of agricultural produce as a support services to agriculture, forestry, fishing, animal husbandry. The applicant sought advance ruling over the coverage of definition of support services of loading, unloading, packaging, storage or warehousing of agriculture produce as explained at Explanation (i) (e) given at S.No. 24 of the said notification. 2. That the Appellant is the owner of the cold storage house and therefore provides storage and warehousing facilities to variety of produce termed by them as ‘Agricultural produce’. The explanation provided at pt. 4 (vii) of the notification ....

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 :
3
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

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)]

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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