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The court ruled that the supply of components for a rooftop solar power plant together with its erection constitutes a composite supply of the nature of a works contract under GST, as the entire insta..... Subscribe to Read more
SUNANDA ENVIROMENTAL INTERNATIONAL PRIVATE LIMITED
(Authority for Advance Ruling, West Bengal | May 8, 2025)
The authority ruled that certain contracts involving only services—such as operation and maintenance of secure servers, water quality labs, consultancy for project management, and upkeep of mobile a..... Subscribe to Read more
The authority ruled that GST is payable on construction services provided by the applicant to prospective clients, whether payment is made as a lump sum or periodically, at the applicable SAC 9954 wit..... Subscribe to Read more
The Authority for Advance Ruling held that PVC raincoats, though worn as garments, do not qualify as textile articles under HSN 6201 because PVC sheets are not woven fabrics or traditional textiles; r..... Subscribe to Read more
The authority ruled that raincoats primarily made of polyvinyl chloride (PVC), a synthetic polymer, are to be classified under HSN Code 3926 as plastic articles rather than under HSN Code 6201 for tex..... Subscribe to Read more
The Authority for Advance Ruling ruled that any sale of assets by a company under liquidation, conducted by the appointed liquidator, constitutes a *supply* of goods and/or services under Section 7 of..... Subscribe to Read more
WEBEL SUPPORT MULTIPURPOSE SERVICE COOPERATE SOCIE..
(Authority for Advance Ruling, West Bengal | Feb 27, 2025)
The authority clarified that the applicant's supply of manpower services to a government undertaking is not directly to the government department and thus does not qualify as an exempt supply under th..... Subscribe to Read more
The authority ruled that GST is applicable on the reimbursement of municipal property tax paid by the lessee/occupier under a lease agreement. The municipal property tax, levied under a local municipa..... Subscribe to Read more
The Authority for Advance Ruling held that the applicant, who leased a warehouse and sub-leased it with electricity charges reimbursed on an actual basis, is acting as a *pure agent* under Rule 33 of ..... Subscribe to Read more
The advance ruling application sought clarification on whether the supply of processed frozen seafood in industrial packaging, not intended for retail sale, is exempt from GST. The Authority noted tha..... Subscribe to Read more
Jun
13 Jun
☑ Monthly | GSTR-5
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)].
☑ Monthly | IFF
IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
20 Jun
☑ Monthly | GSTR-3B
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
☑ Monthly | PMT-06
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 -
28 Jun
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Jun
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).