Case Law Details
In re Bansal Industries (GST AAR Punjab)
Whether purchase of raw cotton from Kacha Arhtia who is registered dealer constitutes a purchase from agriculturist so as to attract liability under Reverse charge mechanism in view of Section 9(3) of CGST/PGST Act,2017?
AAR held that the applicant is liable to pay GST under reverse charge basis being a registered person in terms of Notification No. 13/2017-Central Tax (Rate) dated 28th June 2017 as amended vide Notification No. 43/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 and not the Kacha Arhtia.
Also Read AAAR Order: GST under RCM when raw cotton is supplied by a farmer via a Kacha Arhtiya
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, DELHI PUNJAB
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