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Case Law Details

Case Name : In re Hemchand Yadav Vishwavidyalaya (GST AAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/ AAR/04/2019-Raipur
Date of Judgement/Order : 24/09/2019
Related Assessment Year :
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In re Hemchand Yadav Vishwavidyalaya (GST AAR Chhattisgarh)

The applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN-22AAAJH0647Q1DD and not having any another GSTIN as supplier of goods or services till 24-6-2019 would not be liable for under reverse charge, in view of the exclusions as stipulated under the proviso to Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018. The liability to GST payment in such case would be with the service provider under Forward charge.

However with effect from 25-6-2019, the applicant having been registered as a regular dealer and normal taxpayer, holding another GSTIN22AAAJH0647Q1Z4 would be liable to tax under Reverse charge being the recipient of supply of Goods or Services or both under’ sub-section (3) or sub-section (4) of Section 9, or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act.

FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,CHHATTISGARH

PROCEEDINGS

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