UK/AAAR/03/2018-19 of M/s Purewal Stone Crusher
GST AAARUK/AAAR/03/2018-19
Case brief
from the order text
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M/s Purewal Stone Crusher · Uttarakhand…
Case summary
From the record, as published by the registry
Recorded against
Uttarakhand Appellate Authority on Advance Ruling partially modified the AAR Ruling only to the extent that out of Rs.19858100/ deposited by the appellant against demand notice of the District Magistrate, GST is to be paid by the appellant on Rs. 19658100/ at the appropriate rate applicable for entry serial 17(vi) of notification no. 12/2017-CT(R) dated 28/06/2017 on Reverse charge mechanism. No GST is payable on balance its 200000/ since the same is a penalty.
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