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

SHRADHA POLYMATS
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Saurabh Lodha
Res. Counsel
Na

Petitioner / Applicant

SHRADHA POLYMATS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 27, 2018
Order No.

GST-ARA-74/2018-19/B-169

Citation

2018(12) TAXREPLY 584
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. SHRADHA POLYMATS, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether 4601 as the HSN Classification of Polypropylene Mats is correct? 2. If the answer to above question is in the affirmative, whether entry No 198A (inserted vide Notification No. 27/2017) is to be applied or Entry No. 103 should be considered. In other words, whether CGST / SGST Tax Rate is to be considered as 2.5% or 6% ? At the outset, it is made clear that unless specified otherwise, a reference to a Section or Provision of the CGST Act shall also mean a reference to the same Section....

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 :
14
May
S
M
T
W
T
F
S
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)).