Randhir Dyeing and Printing Mills ., In re
Date: September 14, 2025
Subject Matter
Trading of Emission Permits (PM-Permits) is a Supply of Goods Taxable at 12% GST
Summary
M/s. Randhir Dyeing and Printing Mills, a manufacturing firm in Surat, sought an advance ruling on the GST implications of trading Particulate Matter Permits (PM-permits) under the Gujarat Pollution and Control Board’s (GPCB) Emission Trading Scheme…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Randhir Dyeing and Printing Mills, 33/2, Plot No. 1, Behind Subjail, Khatodra, Surat, Gujarat-395002 [ for short —` applicant’] is registered under GS and their GSTIN is 24AADFR1112P17,C. 2. The applicant has stated that they are a partnership firm and are engaged in the business of manufacturing and selling of garmen…