Gulab Singh Chauhan ., In re
Date: October 6, 2021
Subject Matter
Sale of Gutka which is prepared at Pan Shop not eligible for Composition Scheme
Summary
The list of goods to be sold from the Pan shop include all kinds of goods that are normally bought from a Pan Shop. Accordingly, one of the goods that shall be sold from the applicant’s Pan Shop is Gutka containing Tobacco or otherwise. The Gut…
1. GULAB SINGH CHAUHAN (hereinafter referred to as the Applicant) is proposed to open a new business venture of PAN SHOP. Shop is located at Vijay nagar. Scheme no. 54 in the Indore district of the state of Madhya Pradesh (452001). The Applicant is having a GST registration with GSTIN 23AAYPC2644L1ZG. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. The…