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TaxReply India Pvt Ltd

SRF LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Shushanta Dutta
Anandi Prasad
Res. Counsel
---

Petitioner / Applicant

SRF LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 28, 2022
Order No.

GUJ/GAAR/R/2022/41

Citation

2022(9) TAXREPLY 6433
Original Order
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ORDER

M/s SRF Limited, hereinafter referred to as “the applicant” for the sake of brevity, is a multi-business chemicals conglomerate engaged in the manufacturing of industrial and specialty intermediates. The applicant business portfolio covers fluorochemicals, specialty chemicals, packaging films, technical textiles, coated and laminated fabrics it. 1.1 The applicant has submitted that it provides canteen facilities to the employees of the company, the applicant has entered into contract with 3rd party service vendor, i.e., M/s Shashi Catering Services Private Limited (hereinafter referred to as 'the caterers'). Relevant extract of the Agreement dated 01 August 2020 between the Applicant and M/s Shashi Catering Services Pvt. Ltd. (“Agreement dated 01 August 2020”) is re-produced verbatim as under - “1. SCOPE OF SERVICE SRF hereby appoints the Service Provider for providing Industrial catering food & beverage services as mentioned her....

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

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