Diesel is excluded from levy of GST: AAR

By Editor2 Goods and Services Tax Judiciary June 3, 2022

Case Name: In re Singareni Collieries Company Limited (GST AAR Telangana)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Telangana, Advance Rulings

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

Advertisement In re Singareni Collieries Company Limited (GST AAR Telangana) The commodity ‘Diesel’ is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. The Singareni Collieries Company Limited, Head Office, Kothagudem Collieries, Kothagudem, Badradri, Telangana, 5071014 (36AAACT8873F1Z1) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 201...

This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.