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TaxReply India Pvt Ltd

TATA PROJECTS LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Satya Kalyani .r
Res. Counsel
Na

Petitioner / Applicant

TATA PROJECTS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Oct 15, 2019
Order No.

KER/62/2019

Citation

2019(10) TAXREPLY 940
Original Order
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ORDER

M/s. Vikram Sarabhai Space Centre, Department of Space, Government of India entered into a contract with Tata Projects Ltd, Mumbai for design, realization, integration and commissioning of 1.2m Trisonic Wind Tunnel at Thiruvananthapuram. The work involves aerodynamic structural and control design analysis, detailed design, detailed engineering, fabrication, procurement, inspection, third party inspection, loading and unloading of material, transportation to site, civil and electrical works, integration of systems, training, documentation, acceptance, testing and commissioning of 1.2m Trisonic Wind Tunnel. They sought for advance ruling on the following: Whether the supply under the contract for 'Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Space Centre, ISRO, Thiruvananthapuram can be considered as supply of equipment eligible for the concessional rate of GST under Sl.No.243A of First Schedule of Notification No.01/20....

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

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

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

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

20 Jun

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

☑ Monthly | GSTR-5A

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

25 Jun

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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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(Notification No.85/2020 - CT)
 
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☑ Monthly | GSTR-11

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

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).