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TaxReply India Pvt Ltd

SWADESHI EMPRESA PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
ARUN RICHARD
Pet. Counsel
Abhishek Modi
Ronak Patni
Res. Counsel
---

Petitioner / Applicant

SWADESHI EMPRESA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date May 11, 2022
Order No.

GUJ/GAAR/R/2022/29

Citation

2022(5) TAXREPLY 5826
Original Order
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ORDER

Brief Facts The applicant, M/s. Swadeshi Empresa Pvt. Ltd., seeks Ruling on HSN Tariff of ‘fire safety product assembled on trolley’, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley. M/s Swadeshi submitted that it is classifying said goods at HSN 84241000 as general firefighting equipment. Personal Hearing 2. Virtual hearing granted on 22-03-22 was attended by Shri Abhishek Modi, MD and Shri Ronak Patni, Advocate and they reiterated the submission. Revenue’s Submission 3. Revenue has neither submitted its comments nor appeared for hearing. Findings 4. We note that Tariff 84241000, cited by M/s Swadeshi, describes Fire Extinguishers, whether or not charged. Further as per the HSN Explanatory Notes, this heading (8424) does not include Firefighting pumps with or without internal reservoirs, heading 8413 (non-automobile types) or heading 8705 (automobile types). W....

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25 May

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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 -  

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