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  12,988 Results

PRODAIR AIR PRODUCTS INDIA (P.) LTD


(Authority for Advance Ruling, Kerala | Oct 20, 2018)

The applicant is a manufacturer of industrial gases such as Hydrogen, Nitrogen, Oxygen etc. The applicant set up an industrial gases plant adjacent to Bharath Petroleum Corporation Ltd, who is the sole customer. The plant is owned and operated by the applicant on the land owned by BPCL on lease rent basis. The applicant manufactures Industrial Gases using various inputs such as natural gas, de-mineralized water, raw water etc supplied by the customer BPCL. Certain quantum of natural gas provi...
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BHARAT PETROLEUM CORPORATION LIMITED


(Authority for Advance Ruling, Kerala | Oct 20, 2018)

The applicant is d Public sector undertaking operating oil refinery and producers of several petroleum products. For carrying out the refining activity of petroleum products. the applicant requires industrial Gases such as Hydrogen, Nitrogen and Steam. he industrial Gases ate obtained from inputs such us ‘Re-gasified Liquefied Natural (Gas (RLNG). De-mineralized water (DM Water), Hydrogen Rich oft Gas and raw water’. The applicant allowed M/s. Prodair Air Products Pvt. Ltd. to put...
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1. Heard. Rule. 2. On 10th August 2017, Petitioner No. 2 transferred a part of its business i.e. Headend In The Sky (HITS) to Petitioner No. 1. However, as on 1st July 2017 there was Input Credit available to the Petitioner No. 2 from the earlier CENVAT Regime. Thus, the Petitioner No. 2 sought to carry forward its available Input Credit to the GST regime by filing TRANS­1. In its revised TRANS­1 the Petitioner No. 2 in terms of Section 140(8) of the Central Goods and Services Tax...
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T.P. AJMER DISTRIBUTION LIMITED


(Appellate Authority for Advance Ruling, Rajasthan | Oct 18, 2018)

1. At the outset we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as ‘CG...
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MADHYA PRADESH MADHYA KSHETRA VIDYUT VITARAN COMPA..


(Authority for Advance Ruling, Madhya Pradesh | Oct 18, 2018)

PROCEEDINGS (Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Ser...
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SHREEJI INFRASTRUCTURE INDIA (P.) LTD


(Authority for Advance Ruling, Madhya Pradesh | Oct 18, 2018)

PROCEEDING 1. BRIEF FACTS OF THE CASE: 1.1 M/s. Shreeji Infrastructure Private Limited (herein after referred to as the 'applicant company'), having its registered office at 1180, University Road, South Civil Lines, Jabalpur, (MP) and CIN U45203CT1999PTC020826. 1.2 That, the applicant company is engaged in carrying out the works contract in relation to construction of road, bridges, buildings, civil structures of government, semi-government and private undertakin...
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SHUDHANSHU GARG


(Authority for Advance Ruling, Uttar Pradesh | Oct 16, 2018)

Shri Shudhanshu Garg, 323, Madhuvan Vihar Colony, near Ram Gopalji ki factory, Barola, Ram Nagar Koil, Aligarh - 202001 (U.P.) (hereinafter called the applicant) a unregistered person has applied for advance ruling under sub-section (1) of Section 97 in Form GST ARA-01 with respect to Classification of Goods. 2. Advance Ruling preferred to decide is whether ‘Bike Locks’ used for motorized bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle a...
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RSPL LTD vs. UNION OF INDIA


(Gujarat High Court | Oct 16, 2018)

1. Petitioner has prayed for a declaration that the action of the respondents in not allowing the credit of excise duty paid on capital goods which were in transit as on 01.07.2017 is violative of Article 14 and 19(1)(g) of the Constitution of India. The petitioner's consequential prayer is that the respondents be directed to allow such credit to the petitioner. 2. This challenge of the petitioner arises in following background. 3. Petitioner is a company registered under the Comp...
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The Writ Appeal is filed against the judgment of the learned Single Judge. One of the reliefs sought for in the Writ Petition is to declare Rule 140 of the CGST/SGST Rules as violative of Article 301 of the Constitution. The specific stipulation, which the petitioner is aggrieved with is that the collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty, which is a mandatory condition for th...
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The first petitioner is a manufacturer of “Ground Betel Nuts (Arecanuts)” with the brand name “Roja”. The second petitioner is a registered dealer of that product. The first petitioner is an assessee under the Goods and Services Tax Act (“GST Act”), in Tamil Nadu; so is the second petitioner on the roles of the third respondent. 2. The first petitioner consigned a load of Roja betel nut to the second petitioner, through the Exhibit P9 tax invoice, dated...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

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)).