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TVL. DHANANJAY TRADERS vs. THE STATE TAX OFFICER


(Madras High Court | Mar 7, 2022)

Elaborate arguments were advanced by the learned counsel for the petitioner at the time of admission itself. 2. It is noted that the petitioner has challenged the impugned order dated 19.02.2021 for the assessment year 2017-18. It appears that, the petitioner's premises, where the petitioner was carrying Timber business, was inspected by the Enforcement Department on 10.09.2020 and 11.09.2020. Thereafter, the petitioner was called for personal hearing by the respondent. However, the p...
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Petitioner challenges inter alia the communication rejecting the application of the petitioner to revise the form TRAN-1 under the Central Goods and Services Tax Act, 2017. 2. Petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003 as well as the Central Sales Tax Act, 1956. It is engaged in the trading of Iron and Steel products and other accessories and allied items. As on 30.06.2017, petitioner alleges to have Rs.19,28,654/- as unutilized input tax credit under th...
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SHV ENERGY PRIVATE LIMITED,


(Appellate Authority for Advance Ruling, Tamilnadu | Mar 7, 2022)

1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from ...
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INTELLECON PVT. LTD


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s. Intellicon Private Limited, hereinafter referred to as Intellicon for the sake of brevity, submits that it supplies EPABX system along with its installation and commissioning. Installation of a complete EPABX system inter alia requires other equipments along with lying of cables through the wall/duct/conduit/ceiling at the premises of the customers on the basis of their requirement. 2. Intellicon submits that EPABX system stands for Electronic Private Automatic Branch Exchange which ...
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SHELL ENERGY INDIA PVT. LTD.


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

Shell Energy India Private Limited (herein referred to as the Applicant) has submitted that it provides LNG re-gasification services to its customers and that the LNG is owned by its customers who are all GST registered Taxpayers. 2. Question on which Advance Ruling sought: 1. Whether the Applicant’s activity of providing service of re-gasification of LNG owned by its customers (who are registered under the CGST Act) to convert to RLNG, from its re-gasification terminal at Hazir...
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COLOURTEX INDUSTRIES PRIVATE LIMITED


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s. Colourtex Industries Private Limited, hereinafter referred to as Colourtex for the sake of brevity, supplies Tamarind Kernal Powder (TKP). Colourtex, in Central Excise regime, classified TKP at CETH 1302, as per the CBIC Circular No. 1037/25/2016-CX dated 19th July 2016 vide which clarified that the product TKP shall be classified under tariff item 1302 32 90 of CETA, 1985 as a product derived from the seed of the tamarind fruit. The said classification shall apply to both treated (modif...
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ASTRAL LTD


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s. Astral Ltd., hereinafter referred to as Astral for the sake of brevity, submitted that it provides canteen facility for its workers and staff. Astral submitted that it has more than 250 workers/employees and required to maintain the Canteen as per Factories Act, 1948 and in order to run the canteen, Astral has given the canteen service to a Canteen Service Provider and agreed to pay fix sum, per plate amount as per agreement. 2. Astral collects some portion of the total amount of foo...
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SP SINGLA CONSTRUCTION PVT. LTD


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s SP Singla Constructions Pvt. Ltd., hereinafter referred to as SPSC for the sake of brevity, submits that it is engaged in the business for construction SPSC of bridges and other projects for Government of India as well as State Governments and the undertaking of these Governments. 2. SPSC has submitted that as all the Engineering, Procurement and Construction Contract (EPC contracts) are generally similarly worded, for the purpose of the present applicant, they have referred to the EP...
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GLOBAL ENGINEERING CO. (TRADE NAME) , M/S. DILIP P..


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s. Global Engineering (hereinafter referred to as the applicant) submits that it supplies Marine engines used by fisherman in fishing boats of HSN 8902. 2. The applicant submitted that Marine engine fall under HSN 8402 and 8407and taxed at the rate of 28%. Further, applicant submitted that vide Circular No. 52/26/201-GST dated 9-8-18, it is clarified that supply of marine engine falling under HSN 8408 for fishing vessel attracts 5% GST. 3. The applicant is before us for determinatio...
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TEXEL INDUSTRIES LTD


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s Texel Industries Ltd, hereinafter referred to as Texel for the sake of brevity, submitted that it engaged in the business of manufacture and sale of textile products and articles like Geomembranes and Tarpaulins. Texelis licensed by the Bureau of Indian Standards (BIS) for manufacture of the above referred goods in accordance with IS 15351:2015. This Indian Standard i.e. IS 15351:2015 is for ‘Agro-textiles – Limited HDPE woven Geomembranes for water proof lining’. 2....
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20
May
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M
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W
T
F
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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)).