Jaipur Smart City Limited (JSCL) are covered under Governmental Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act, 2017. The appellant are liable to pay GST on recovery of road cutting charges from M/s JSCL @18% (i.e. 9% CGST + 9% SGST.
M/s Abhithanjali Traders, No.62-1, Kattu Valavu Kilakku, Namagiripct Post, Rasipuram TK, Namakkal, Pincode 637406 (hereinafter referred to as The Applicant), a GST Registrant, is a Partnership firm under the Administrative control of Centre and is engaged in trading of grains and pulses for Feed Industries and Chilled Chicken for customers.
M/s. HP Sales Private Limited, A11, Echoor and Mettupalayam Village, Aarush Logistics Part Pvt. Ltd, Vallam Panruti, Echoor, Tamil Nadu, Kancheepuram, 631604 (herein after referred to as The Applicant’), are registered with GST and hold GSTIN 33AAACC9862F1ZP. The Applicant is engaged in the import and sale of IT products primarily personal computers(i.e. desktops and laptops) and printers in India.
M/s. Sundaram Clayton Limited, Auto Ancillary, SEZ, AA5, VI Avenue, Mahindra World City, Natham, Kanchipuram, Chennai 603002 (herein after referred to as The Applicant’), are registered with GST and hold GSTIN 33AAACS4920J2ZI. The Applicant is engaged in the manufacture and supply of die-casting parts for use in automobiles.
M/s. Sundaram Clayton Limited, 12, Chaitanya, Khader Nawaz Khan Road, Nungambakkam, Chennai 600006 (herein after referred to as The Applicant’), are registered with GST and hold GSTIN 33AAACS4920J1ZJ. The Applicant is engaged in the manufacture and supply of die-casting parts for use in automobiles.
M/s Vijay Flexi packaging Industries, 726A, Anuppangulam, Sivakasi, Virudhunagar District (herein after referred to as the Applicant’ herein after) are registered tax payers under GST Act with GSTIN: 33AAIFV5002F1ZK.
Two wheeler seat covers merit classification under the CTH 87149990 and are taxable @ 14% CGST 14% SGST vide entry no. 174 of Schedule IV of Notification No. 1/2017- CT (Rate), dated 28.6.2017, as amended.
The applicant, M/s. Vrindavan Ladies Hostel, No.356, Kamarajar Road, Varadarajapuram, Coimbatore – 611015 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. Sree Nest Ladies Hostel, No.104B, Nethaji Road, Pappanaickcnpalayam, Coimbatore 641 037 (herein after referred to as The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. Arputha Womens Hostel, SS Complex, 7th Street Extension, Tatabad, Coimbatore — 641 012 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
