Bhaktawar Mal Kamra & Sons ., In re
Date: November 20, 2019
Subject Matter
Pucca Arhatia who acts himself as the recipient of goods is liable for registration. AAR ruling upheld.
Summary
Whether Commission agent, providing services in relation to sale or purchase of Agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of Raw Cotton vide notification no…
The present appeal has been filed under Section 100(1) of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017 [hereinafter referred to as the “CGST Act” and “HGST Act” respectively] by M/s Bhaktawar Mal Kamra & Sons, Shop No. 109, New Grain Market, Mandi Dabwali, District, Sirsa [hereinafter referred to as the “Appellant&rdquo…