In re Gangaur Sweets (GST AAR Chhattisgarh) (1) If the applicant opts for continuing with composition scheme under GST law, the provisions as stipulated under Section 10 of the CGST Act 2017 will be applicable for all the supplies made by the applicant and accordingly the applicant is not allowed to collect composition tax from […]
In re Anju Parakh (GST AAR Chhattisgarh) Vaccines sold/supplied through a separate chemist shop /pharmacy store owned by the clinic/hospital across the counter would be subjected to GST as supply of good, at the applicable rate of GST. In the case where the clinic/hospital itself has divided the contract into two parts one for supply […]
As per Section 12 A company shall, on and from the thirtieth day of its incorporation and at all times thereafter, have a registered office capable of receiving and acknowledging all communications and notices as may be prescribed. It is observed that company is a small company so benefits of small company is extended to this company while adjudicating penalty.
In re Miura Infrastructure Pvt. Ltd. (GST AAR Chhattisgarh) Whether the activity of steel fabrication by using consumable items, paints welding electtoders etc. by the applicant is covered under job work or not (i) The activity of fabrication of structural steel/ technological structures undertaken by the applicant is ‘Supply of service’, classifiable under Heading ‘9988- […]
Exemption provided under serial no.2 of the Notification No.12/2017-Central Tax (Rate) dated-28.06.2017 is not applicable to the said intrastate supply of Biomass Power Plant (8 MW Capacity) as a going concern’. GST at the applicable rate is leviable on the said supply.
Due to rain and stormy whether the display board showing the name of the company was damaged. Whereas, it is concluded that on the date of visit the company was non-compliance with regard to section 12(3)(a) of the Companies Act, 2013. Hence, the company and its directors are liable for penalty for defaulting period i.e. from 29.08.2022 to 30.08.2022).
Company office is situated in village and often monkeys roam here and there, we had duly put on place the board but just 3 days before the inspection, it was tempered and destroyed by the monkeys, we had ordered for new board to be displayed which took 5 days to deliver and we affixed the new board on 8th September, 2022
Works Contract Service in relation to works contract for renewal/renovation and other improvements for railway track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL for renewal / renovation would attract GST at the rate of 9% CGST + 9% SGST .
In re Shanti Enggicon private Limited (GST AAR Chhattisgarh) Whether GST is required to be paid by the applicant on Royalty amount under RCM or not? in the instant case as applicant is admittedly availing mining rights including it exploration and evaluation of soil used in earthwork on payment of a consideration to the Government […]
Relief for taxpayers! Circular issued for unmatched invoices in GSTR 2A for FYs 2017-18 and 2018-19. Understand the conditions and procedures for availing relief. Stay compliant and informed with the latest GST updates.
