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SHREYANS LOGISTICS PRIVATE LIMITED
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

HARSH VARDHAN
PRATIMA MOHANTY
Pet. Counsel
Abhishek Mishra
Anand Kumar Aggarwal
Res. Counsel
---

Petitioner / Applicant

SHREYANS LOGISTICS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date May 23, 2025
Order No.

Order No. 1/Odisha-AAR/2025-26

Citation

2025(5) TAXREPLY 13585
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ORDER

Subject: M/s Shreyans Logistics Private Limited(herein after referred to as the ‘Applicant’) having principal place of business/registered office/corresponding address at 2nd Floor, B/1482, Sector 6, C.D.A, Cuttack, Odisha, 753015 bearing GSTIN 21AAKCS7924C1ZJ has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in respect of the following question: Q.1 What shall be the appropriate HSN /SAC for the services rendered by the Applicant? Q.2 What shall be the applicable rate of GST on the services rendered by the Applicant, or whether the said services would be exempt from levy of GST? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unles....

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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)].

Taxpayers have a choice to pay tax either, as per -  

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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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