2018 (10) TMI 304

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....es are dispatched to HIL Renukoot 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 a....

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.... no consideration is payable for 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)   ....

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....ारा प्रश्नगत आवेदन के माध्यम से निम्न बिन्दु पर अग्रिम विनिर्णय की अपेक्षा की गयी है :- Document 2 2. आवेदन पर सुनवाई हेतु उ.प्र. राज्य में स्थित सर्वश्री हà¤....

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....¾ किए गए कथन के आलोक में अग्रिम विनिश्चय हेतु प्रस्तुत प्रार्थना पत्र पर विचार किया गया । 4. सी.जी.एस.टी. अधिनियम की धारा 2(63), (83), (93) तथा (105) एवं इसके समतुल्य à....

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.... व्यक्ति (Registered Person) का है। आदेवक के मामले में आपूर्तिकर्ता (Suppliers) दूसरे राज्यों झारखण्ड तथा छत्तीसगढ़ में पंजीकृत हैं। अग्रिम विनिश्चय प्राधिकरण, उ०प....