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  12,973 Results

N.V. CHIPS (N.M. THUALSEEDHARAN)


(Authority for Advance Ruling, Kerala | May 26, 2021)

The applicant is engaged in business as a supplier of Jackfruit Chips without brand name. The applicant purchases Jackfruit Chips from other registered persons making Jackfruit Chips. They levy tax at the rate of 5% under HSN Code 1903 and accordingly the applicant also classified it under the same HSN Code and levied tax at the rate of 5%. The applicant also intends to engage in the supply of salted as well as masala chips made from Tapioca and Potato, roasted / roasted and salted / salted p...
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ALLEPPEY FIBRETUFT PVT. LTD.


(Authority for Advance Ruling, Kerala | May 26, 2021)

The applicant is engaged in the manufacture and sale / supply of “PVC Tufted Coir Mats and Matting” in the local / domestic market. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notificatio...
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UNITED RUBBER INDUSTRIES


(Authority for Advance Ruling, Kerala | May 26, 2021)

The applicant is engaged in manufacture and trading of Coir mats / mattings / floor / covering backed by PVC, Rubber etc and having coir as its exposed surface, when in use. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST A...
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ST. THOMAS HOSPITAL


(Authority for Advance Ruling, Kerala | May 26, 2021)

M/s. ST. Thomas Hospital (hereinafter referred to as the applicant) is a healthcare project managed by Catholic Archdiocese of Changanassery and is a Charitable Trust registered under Section 12A of Income Tax Act, 1961. The applicant is engaged in provision of Health Care Services to both inpatients and out patients. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 ...
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This Writ Petition has been filed challenging the attachment orders dated 12.01.2021 and 28.01.2021. These attachment orders have been issued under Section 83 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'CGST Act, 2017'], pursuant to a search and investigation ordered against the petitioner company some time during October, 2020. 2. It is noticed that during the pendency of the investigation, the respondents have already appropriated a sum of ...
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NEOGEN FOOD AND ANIMAL SECURITY (INDIA) PRIVATE LT..


(Authority for Advance Ruling, Kerala | May 25, 2021)

M/s. Neogen Food and Animal Security (India) Private Ltd (hereinafter referred to as the applicant) is incorporated under the Indian Companies Act, with its registered office at Cochin in the State of Kerala. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereina...
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BANANA CHIPS & HALWA MERCHANT


(Authority for Advance Ruling, Kerala | May 25, 2021)

Shri. K. Swaminathan, M/s. Banana Chips & Halwa Merchant (hereinafter referred to as the applicant) is engaged in business as a supplier of goods such as Banana Chips, Jackfruit Chips, Sharkaraivaratty and Halwa without brand name. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accor...
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EVM MOTORS & VEHICLES INDIA PVT. LTD.


(Authority for Advance Ruling, Kerala | May 25, 2021)

M/s.EVM Motors and Vehicles India Private Limited (hereinafter referred to as the applicant) is a major automobile dealer in the State of Kerala. It handles 15 automobile brands with showrooms and workshops spread all round Kerala. As a part of the diversification plan they have started a new venture "Le Leela" in the Hospitality segment. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Go...
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SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES


(Authority for Advance Ruling, Kerala | May 25, 2021)

M/s. South Indian Federation of Fishermen Societies [SIFFS] (hereinafter referred to as the applicant) is a non-Governmental Organization supporting the livelihood activities of small scale fishing communities in South India. The applicant is engaged in the business of supply of fishing boats [HSN 8902], iceboxes for fish preservation [HSN 3923] and marine engines [HSN 8407] to traditional small-scale fishermen communities at competitive prices. Fishing boats and iceboxes are manufactured by ...
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CC FABS


(Authority for Advance Ruling, Kerala | May 25, 2021)

The applicant is engaged in tanker body fabrication on the chassis given by the customer on job work basis. The customers purchase chassis and hand over to the applicant for fabricating the tanker body. On receipt of chassis, a work order with the specifications of the tanker body will be raised and on acceptance of the same by customer, the materials used for structural fabrication of tanker will be procured and tanker body will be built on the chassis. The processes involved in the manufact...
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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)).