Sanjay Kumar Jain ., In re
Date: July 2, 2019
Subject Matter
Applicant is liable to pay tax on the basis of reverse charge mechanism on the freight paid by him on transportation of cotton seed oil cake having HSN code 2306
Summary
Q) Whether the applicant is liable to pay tax on the basis of reverse charge mechanism on the freight paid by the applicant on transportation of cotton seed oil cake having HSN code 2306? A) The applicant is liable to pay GST under Reverse Charge Mec…
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain…