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TATA POWER DELHI DISTRIBUTION LIMITED


(Authority for Advance Ruling, Delhi | Jul 11, 2023)

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act” and “DGST Act” respectively) by M/s Tata Power Delhi Distribution Limited seeking advance ruling in respect of the following issue.- 1. Whether the input tax credit (ITC) for input and input services is available to the applicant in undertaking “consumer funded jobs&rd...
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TUI INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Delhi | Jun 28, 2019)

1. The applicant, M/s. TUI India Private Limited is mainly engaged in the business of outbound tours. The applicant Specializes in package tours, air tickets. rail tickets, accommodation, transport, visa and tailor made holidays for tourists visiting overseas and within India. The applicant provides a combination of these services or single services, as per the client’s requirement. It provides services to both B2B and B2C clients. Question No. 1: 'Accommodation Only' servic...
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INDIAN INSTITUTE OF CORPORATE AFFAIRS


(Authority for Advance Ruling, Delhi | Jun 28, 2019)

I. The Indian Institute of Corporate Affairs ("IICA"), the applicant, is a society registered under the Societies Registration Act, 1860. The applicant has the following registrations and exemptions available: (i) An exemption under Section 10 (23C) (iv) and (v) of the Income Tax Act, 1961 for AY 2017-18 onwards. (ii) Registration under Section 12A/12AA of the Income Tax Act, 1961 vide registration no. 12A/2009-10/1-1290/593 dated 19.08.2009. 2. The applicant is primaril...
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NBCC (INDIA) LIMITED


(Authority for Advance Ruling, Delhi | Oct 5, 2018)

Statement of Facts: The applicant is a Government of India enterprise and engaged in project management consultancy, real estate development and EPC contracts. It has signed a memorandum of understanding on 25.10.2016 with Ministry of Housing and Urban Affairs (MoHUA), Government of India, wherein MoHUA has appointed the applicant as the executing agency for redevelopment of colonies having “General Pool Residential Accommodation” (in short GPRA) and “Government Pool Off...
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VPSSR FACILITIES


(Authority for Advance Ruling, Delhi | Apr 23, 2018)

Statement of Facts as per the Applicant: The applicant has started the business of executing service contract, i.e. cleaning, sanitation, manpower supply, washing, housekeeping, etc. in Delhi and outside Delhi. 2.   The instances of scope of contractor are as under: (a)   Mechanized/ Comprehensive cleaning at Railway Stations. Station Building Cleaning, Platform Cleaning, Track Cleaning, Office & Waiting hall cleaning, Toilet cleaning, Circulating area ...
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SHRI SHALESH KUMAR SINGH


(Authority for Advance Ruling, Delhi | Apr 6, 2018)

Statement of Facts as per the Applicant: The applicant is interested in trading of 'Dried Tobacco Leaves' which would be purchased from registered dealer who in return purchases such Tobacco Leaves from Agriculturist / Farmers. Such registered dealer after purchasing it from Agriculturist / Farmers will sell the same to Applicant as it is without any further change in its form. 2.   Applicant after cleaning and removal of unwanted particles (Bhusa, Dust etc.) will fu...
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SONKA PUBLICATIONS (INDIA) PRIVATE LIMITED


(Authority for Advance Ruling, Delhi | Apr 6, 2018)

Statement of Facts as per the Applicant: The applicant is a Publishing House and engaged in the business of publishing and selling of books for students of various classes. 2. The applicant has got registered under the Central Goods and Service Tax Act and is holding GSTIN No. 07AAACS2232H1ZQ. 3. That besides many of its other publications, the applicant is also publishing books by the name of ‘Sulekh Sarita Part-A’ (सुलेख सरिता भाग - अ),&nb...
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SANJEEV SHARMA


(Authority for Advance Ruling, Delhi | Mar 28, 2018)

Statement of Facts as per the Applicant: The applicant plans to engage itself in the development and sale of residential houses, generally floors/ flats in India. Acquisition of Land 2. The proposed modus operandi shall be that the applicant shall either purchase land or it shall enter into collaboration agreements with various land owners whereby the applicant shall acquire the right to develop the property and further sell the units developed thereon. a.  In case of pur...
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DEEPAK AND CO


(Authority for Advance Ruling, Delhi | Mar 28, 2018)

Statement of Facts as per the Applicant: The applicant has entered into agreements with IRCTC/Indian Railways, for supply of food and beverages (packed/MRP/cooked) to the passengers of Rajdhani Trains as also Mail/Express Trains. Pursuant to these agreements, the applicant is engaged in supplying of food on board the trains to the passengers travelling on these trains vide the menu approved by the Indian Railways/IRCTC. Likewise, the applicant is also engaged in supply of food items to pa...
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ROD RETAIL PRIVATE LIMITED


(Authority for Advance Ruling, Delhi | Mar 27, 2018)

Statement of Facts: The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 and now the applicant has migrated to GST regime and its present provisional GST Number is 07AADCR6468R1ZF. 2. The applicant has several retail outlets in Delhi and one such outlet is at Terminal 3 (International Departure), Indira Gandhi International Airport, New Delhi. The present application re...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)