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  13,194 Results

M/S. PALA MARKETING CO-OPERATIVE SOCIETY LTD.


(Authority for Advance Ruling, Kerala | May 20, 2020)

The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection ete. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection were exempted from t...
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M/S. COCHIN PORT TRUST


(Authority for Advance Ruling, Kerala | May 20, 2020)

1. M/s. Cochin Port Trust (herein after referred to as the “applicant”) is a body corporate constituted under the Major Port Trusts Act, 1963 and is engaged in providing port services with modern infrastructure. The Board of Trustees of the applicant had entered into a Memorandum of Understanding dated 22.12.2016 with National Technical Research Organisation (hereinafter referred to as “N.T.R.O.”) a Technical Intelligence Agency of the Government of India for construct...
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M/S. THADICKAL TRADING COMPANY


(Authority for Advance Ruling, Kerala | May 20, 2020)

The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the wholesale and retail supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection were exempted f...
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M/S. MATHA TIMBER INDUSTRIES


(Authority for Advance Ruling, Kerala | May 20, 2020)

The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection were exempted from t...
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M/S. SUN POLYMERS


(Authority for Advance Ruling, Kerala | May 20, 2020)

The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and - supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GST scenario plastic cup or rubber bowl, spout and cup holder for latex collection were exempted from...
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M/S. HABITAT TECHNOLOGY GROUP


(Authority for Advance Ruling, Kerala | May 20, 2020)

1. Habitat Technology Group (hereinafter referred to as the “applicant”) is a nongovernmental organization in the shelter sector having sustainable building solutions and green and humane architecture. They are registered as a charitable society. They are providing services in the field of construction of residences and affordable housing, architectural advisory services, execution of government contracts etc with special focus on environment friendly construction. M/s. Sri Sathya...
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M/S. ECO WOOD PRIVATE LIMITED


(Authority for Advance Ruling, Kerala | May 20, 2020)

1. The applicant is engaged in manufacture of PVC backed coir mats / mattings / floor coverings by a special moulding process. There is confusion among the industry and trade as to whether the mats manufactured by them are to be classified as tufted under Heading 5703 or under 5705. Hence the applicant requested advance ruling on the following; i. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is “Tufting” or ...
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M/S. RAY CONSTRUCTIONS LTD.


(Authority for Advance Ruling, Kerala | May 20, 2020)

1. M/s. Ray Constructions Ltd (hereinafter referred to as the “applicant”) is carrying on business in the housing and construction sector. They are engaged in providing services of construction including materials and labour as per the tender requirements. They have received a work order from Vikram Sarabhai Space Centre for the construction of a building for space transportation system. It is a composite contract which includes supply of materials as well as service. They have al...
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M/S. SHRIRAM EPC LIMITED


(Authority for Advance Ruling, Kerala | May 20, 2020)

1. M/s Shriram EPC Ltd (hereinafter referred to as the “applicant”) had received a work order from Mis Kerala Feeds Ltd, Thrissur during 2014, for the work of design and engineering, supply, erection, testing and commissioning of structural, Mechanical, Electrical and Instrumentation equipments / works for the setting up of 500 TTD Cattle Feed Plant project at Thodupuzha. Even though it was single tender, for execution purpose, it has been split up into three orders viz (i) Design...
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M/S. THE KNANAYA MULTI PURPOSE CO-OPERATIVE CREDIT..


(Authority for Advance Ruling, Kerala | May 20, 2020)

1. M/s. The Knanaya Multi Purpose Co-operative Credit Society Ltd (hereinafter referred to as the “applicant”) is a Co-operative society registered with the Central Registrar of Co-operative Societies engaged in the business of accepting deposits and granting loans and advances. The applicant is engaged in provision of both taxable as well as non-taxable services and are availing input tax credit as per provisions of Section 17(2) of the CGST/SGST Act. It is stated that the applic...
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16
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20 May

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 May

☑ Monthly | PMT-06

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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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