2018 (10) TMI 304
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.... factory via two mode- A. Directly via Road From HIL captive mines through truck to HIL Renukoot factory. B. By Road cum-Rail mode, i.e. Material dispatched by truck from mines are unloaded at Railway siding and then dispatched to HIL Renukoot by Rail. Average carrying capacity of each truck is 12-15 MT and average 400 trucks are moved on daily basis from said mines to HIL Renukoot Factory accompanying GST invoices for each consignment/ truck. Complying with the provision of GST Invoicing Rules, 2017, HIL captive mines are raising GST Tax Invoice each consignment/ truck, Accordingly HIL Renukoot, is receiving (Stock transfer) said consignment along with GST invoices. The above transaction amount to more than 15000 Nos. of ....
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....the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (105) "supplied' in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 31. Tax invoice. - (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for suppl....
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....रशà¥à¤¨à¤—त आवेदन के माधà¥à¤¯à¤® से निमà¥à¤¨ बिनà¥à¤¦à¥ पर अगà¥à¤°à¤¿à¤® विनिरà¥à¤£à¤¯ की अपेकà¥à¤·à¤¾ की गयी है :- Document 2 2. आवेदन पर सà¥à¤¨à¤µà¤¾à¤ˆ हेतॠउ.पà¥à¤°. राजà¥à¤¯ में सà¥à¤¥à¤¿à¤¤ सरà¥à¤µà¤¶à¥à¤°à¥€ हिणà¥à¤¡à¤¾à¤²à....
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....¤ कथन के आलोक में अगà¥à¤°à¤¿à¤® विनिशà¥à¤šà¤¯ हेतॠपà¥à¤°à¤¸à¥à¤¤à¥à¤¤ पà¥à¤°à¤¾à¤°à¥à¤¥à¤¨à¤¾ पतà¥à¤° पर विचार किया गया । 4. सी.जी.à¤à¤¸.टी. अधिनियम की धारा 2(63), (83), (93) तथा (105) à¤à¤µà¤‚ इसके समतà¥à¤²à¥à¤¯ उ.पà¥à¤°. à¤....
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....¤¤à¤¿ (Registered Person) का है। आदेवक के मामले में आपूरà¥à¤¤à¤¿à¤•रà¥à¤¤à¤¾ (Suppliers) दूसरे राजà¥à¤¯à¥‹à¤‚ à¤à¤¾à¤°à¤–णà¥à¤¡ तथा छतà¥à¤¤à¥€à¤¸à¤—ढ़ में पंजीकृत हैं। अगà¥à¤°à¤¿à¤® विनिशà¥à¤šà¤¯ पà¥à¤°à¤¾à¤§à¤¿à¤•रण, उ०पà¥à¤°à¥¦ का ....


TaxTMI
TaxTMI