Shashi Metals Private Ltd ., In re
Date: January 3, 2022
Subject Matter
Question on tax liability under reverse charge mechanism is not liable for admission before the authority of advance ruling
Summary
The applicant, inter-alia, is desirous to know as to whether there is any liability on Applicant Company under Reverse Charge Mechanism. The clause (a) of Section 95 of the CGST Act defines ‘advance ruling’ as under:- (a) “Adv…
1. M/s Shashi Metals Private Ltd., C-78/5, BS Road Industrial Area, Ghaziabad-201009 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAJCS7206E1ZB. 2. The applicant has submitted as under- (1) The applicant is Private Limited Company and registered dealer having registration no. 09AAJCS7206E1ZB. (2) It is engaged in trading business of Iron & Stee…