Purewal Stone Crusher., In re

Date: September 11, 2018

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): VIPIN CHANDRA AND AMIT GUPTA
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Subject Matter

"Abhivahan Shulk" is different from toll tax and is covered under SAC 9997. It is to be treated as "other services" and is liable for GST.

Summary

The applicant is primarily engaged in the business of supplying goods namely "Grit and Sand to its customers" after purchasing from the Uttarakhand Forest Development Corporation (UFDC) Mining Division, Ramnagar and seeks an advance ruling…

1.  This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Purewal Stone Crusher, Ramnagar (Nainital) Uttarakhand, primarily engaged in the business of supplying goods namely "Grit and Sand to its customers" after purchasing from the Uttarakhand Forest Development Corporation…

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