Tax Consultant in Mehsana – GST Consultant & Income Tax Services

DisyTax is Mehsana's leading online CA and GST consultant — specializing in Unjha APMC commission agent vs principal GST classification, isabgol dual HSN 1211 (5%) pharma-grade defense, Dudhsagar vendor Rule 42 ITC reversal setup, ONGC Mehsana Asset oilfield service SAC 997190 + Form 26AS TDS reconciliation, tobacco trader quarterly stock-GST health check, manpower service provider monthly GST deposit reconciliation, cumin/fennel orchardist Section 54B LTCG planning, spice export FIRC 9-month FEMA deadline tracking, and Section 194Q 0.1% TDS calendar for large Unjha spice buyers. GST Registration ₹1,999, Monthly Filing ₹500, ITR ₹499–₹2,999. 100% online from anywhere in Mehsana — call +91-7065281345.

GST rates for all major Unjha APMC spice commodities — complete HSN-wise guide: [web:173][web:176]

5% GST — all major spice seeds: Cumin seeds / Jeera (HSN 0909 21) — 5%. Fennel seeds / Saunf / Variali (HSN 0909 61) — 5%. Fenugreek seeds / Methi dana (HSN 0909 70) — 5%. Dill seeds / Suva (HSN 0909 31) — 5%. Ajwain / Carom seeds (HSN 0909 40) — 5%. Coriander seeds (HSN 0909 10) — 5%. Mustard seeds / Rai (HSN 1207 50) — 5%. Sesame seeds / Til (HSN 1207 40) — 5%. Isabgol seed / Psyllium seed (HSN 1211 90) — 5%. Isabgol husk / Psyllium husk (HSN 1211 90) — 5%. Ground or powdered spice mixture (HSN 0910) — 5%. Pre-packaged branded spices (HSN 0909) — 5%.

0% Exempt — fresh agro produce: Fresh green coriander (HSN 0709) — EXEMPT. Fresh mint (HSN 0709) — EXEMPT. Fresh green chilli (HSN 0709) — EXEMPT. Unprocessed raw agricultural produce sold at APMC by farmer — EXEMPT (if unbranded, unpackaged).

0% Zero-rated — exports: Export of any spice (cumin, isabgol, fennel, mustard) — 0% zero-rated with LUT + Spices Board phytosanitary certificate.

18% GST — commission and services: APMC commission agent income (SAC 997212) above ₹20 lakh — 18% GST on commission. Spice grading and sorting services — 18%. Spice cleaning machine rental — 18%. Cold storage for spices (SAC 996721) — 5%.

Critical compliance — isabgol pharma grade: Isabgol sold directly to pharmaceutical companies as psyllium husk — 5% GST (HSN 1211). Isabgol formulated into pharmaceutical sachets, tablets, or preparations (HSN 3004) — 5% (generic pharma). Isabgol-based food supplement/dietary supplement (HSN 2106) — 18%. The classification depends on the stage of processing and final use — DisyTax advises all Unjha isabgol clients on correct HSN before filing.

Dudhsagar Dairy (Mehsana District Co-operative Milk Producers' Union) is Asia's 2nd largest dairy cooperative — 50 lakh litres/day, ₹7,444 crore FY2024 revenue. [web:172][web:175] Vendors supplying to Dudhsagar must handle GST correctly:

Packaging material vendors: Supplier delivers HDPE pouches (18% GST) to Dudhsagar for milk pouch packing AND ghee/butter packaging. The vendor charges 18% GST on ALL packaging. Dudhsagar can claim ITC only on packaging for taxable dairy products (ghee 12%, butter 12%, cheese 12%) — NOT on packaging for exempt fresh milk (0%). Dudhsagar will reverse ITC under Rule 42 on packaging attributable to exempt milk. For the VENDOR — if they supply exclusively for milk pouches — Dudhsagar may reject ITC claim and request corrected invoice. Vendors must clarify at order stage whether supply is for exempt milk packaging or taxable dairy product packaging.

Cattle feed vendors: Cattle feed (HSN 2309) — EXEMPT (0%). Vendor selling cattle feed to dairy farmers — no GST. ITC on cattle feed manufacturing inputs — must be reversed under Rule 42 (exempt output). No GST invoice needed for cattle feed supply.

Dairy equipment vendors: Milking machines (HSN 8434), milk pasteurization equipment (HSN 8419), cream separators (HSN 8434) — all 18% GST. Dudhsagar claims full ITC on dairy equipment (used for taxable dairy product manufacturing). Equipment vendor charges 18% GST and claims full input ITC — straightforward compliance.

Milk transport operators: Transportation of milk (SAC 996511) — if single consignment value below ₹1,500 — EXEMPT. Above ₹1,500 per consignment — 5% GST (with ITC option) or 12% (without ITC option). Most Mehsana milk cooperative truck operators use 5% GST rate with ITC on fuel and truck maintenance.

Cooperative society Section 80P: Village-level primary milk cooperative societies within Dudhsagar's network can claim Section 80P(2)(a)(iv) deduction on income from dairy cooperative activities. DisyTax files ITR-7 with correct 80P schedule for all Dudhsagar member cooperative societies.

GST for ONGC Mehsana Asset oilfield service companies — complete guide:

18% GST — most oilfield services: Oil and gas exploration and production services (SAC 997190) — 18%. Drilling services — 18%. Well logging and testing — 18%. Oilfield chemical injection (EOR, water treatment) — 18%. Downhole tool rental — 18%. Production equipment maintenance — 18%. Pipeline laying services (SAC 995433) — 18%. Environmental/waste management at oilfield — 18%.

Special rate services: Catering/food supply at ONGC camps: If outdoor catering (SAC 996334 — food served outside kitchen premises) — 5% GST without ITC. If restaurant-style fixed menu — 5%. Housekeeping and security at ONGC camps (SAC 998512) — 18%. Manpower supply (SAC 931) to ONGC — 18%.

Petroleum crude — OUTSIDE GST: ONGC's crude oil and natural gas production is governed by Central Excise and state VAT — not GST. This means ONGC cannot use the 18% GST paid to service companies as ITC against crude production. The 18% GST becomes an operational cost in ONGC's books.

TDS by ONGC on contractor payments: ONGC deducts TDS at 2% (Section 194C — contractor) or 10% (Section 194J — professional services) on all payments to oilfield service companies. This TDS appears in Form 26AS. Service company must ensure GSTR-1 invoice values match Form 26AS TDS computation basis — any mismatch triggers scrutiny notice. Example: If ONGC pays ₹1 crore to drilling contractor and deducts TDS on ₹1 crore, but contractor shows only ₹90 lakh in GSTR-1 (leaving ₹10 lakh unreported) — both GST department and income tax department flag this mismatch.

Place of supply: All oilfield services at Mehsana oil fields — place of supply is Gujarat. CGST + SGST applicable (not IGST) if service company is registered in Gujarat. If service company is registered outside Gujarat (e.g., Mumbai-based company serving ONGC Mehsana) — IGST applicable.

DisyTax handles complete ONGC oilfield service company compliance — SAC classification, Form 26AS ONGC TDS reconciliation with GSTR-1, TDS certificates (Form 16A) collection, and advance tax planning for seasonal ONGC contract billing.

Isabgol (psyllium husk) is grown primarily in Mehsana, Patan, and Banaskantha districts — India provides 70-80% of global psyllium supply. [web:179] Complete income tax and GST guide for Mehsana isabgol producers and exporters:

Isabgol farming income — EXEMPT: Isabgol cultivation income from own agricultural land — agricultural income under Section 10(1) — FULLY EXEMPT from income tax. No ITR obligation if only agricultural income below basic exemption. If farmer has other income (rental, salary) — agro income added for tax rate purpose only (partial integration under Section 2(1A)).

Isabgol processing — business income (taxable): If farmer or processor buys isabgol from other farmers and resells — purchase-resale profit is BUSINESS income (not agro). If farmer threshes, grades, and separates isabgol husk from seed on own farm — this is still agro income (directly connected to cultivation). If commercial processor sets up machine for cleaning, sorting, and dehusking isabgol from multiple farmers — processing charges received = SERVICE income at 18% GST + taxable business income in ITR.

Isabgol export — GST and FEMA: Export of isabgol husk/seed — 0% zero-rated with LUT. APEDA registration mandatory for export incentives. Export invoice must clearly show: HSN 1211 90, product description "Psyllium Husk / Isabgol Husk", country of destination. FIRC (Foreign Inward Remittance Certificate): Export payment from USA, Germany, UAE buyers must be received within 9 months from date of export. FEMA penalty if FIRC delayed beyond 9 months without AD Bank extension. China buyers: SAFE restrictions sometimes delay payment to Indian isabgol exporters — AD Bank extension application must be filed proactively before 9-month deadline. DisyTax tracks FIRC deadline for every export invoice and alerts Unjha isabgol exporters at the 8-month mark to chase overseas payment.

Agricultural land sale by isabgol farmer: Rural agricultural land near Unjha, Visnagar, Kadi — LTCG EXEMPT. Urban agricultural land (near municipality) — LTCG 12.5% (AY 2025-26 onwards) without indexation. Section 54B: Reinvest in agricultural land within 2 years — exempt. Section 54EC: NHAI/REC bonds — exempt up to ₹50 lakh.

Section 194Q — TDS on purchase of goods — is highly relevant for large Unjha APMC spice buyers. Complete guide:

Who must deduct Section 194Q TDS: Any buyer whose total turnover exceeds ₹10 crore in the preceding financial year AND who purchases goods from a single seller for more than ₹50 lakh in the current year — must deduct TDS at 0.1% on the amount exceeding ₹50 lakh.

Application to Unjha spice buyers: Large spice trading companies at Unjha with turnover above ₹10 crore — buying cumin, isabgol, fennel from the same farmer-seller for more than ₹50 lakh in a year — must deduct 0.1% TDS on purchases above ₹50 lakh. Example: Unjha exporter purchases ₹2 crore of jeera from same Kalol-based cumin trader — TDS = 0.1% of (₹2 crore − ₹50 lakh) = 0.1% of ₹1.5 crore = ₹15,000. TDS to be deducted at time of payment or credit — whichever earlier. TDS certificate Form 16A issued to seller within 15 days.

Practical challenge at Unjha APMC: Unjha spice trading is seasonal — cumin harvest (Feb-March) and isabgol harvest (March-April) create concentrated purchase periods where a buyer may cross ₹50 lakh threshold with a single supplier very quickly. Many traders miss the point at which cumulative purchases exceed ₹50 lakh — and fail to start TDS deduction. Consequence: Non-deduction of 194Q TDS — 30% disallowance of purchase expense under Section 40(a)(ia) + 1% per month interest on TDS not deducted.

194Q vs 206C TCS: Seller (if above ₹10 crore turnover) can collect 0.1% TCS on sales above ₹50 lakh under Section 206C(1H) — but 194Q TDS takes priority over 206C TCS if buyer is liable to deduct. Both cannot apply simultaneously — buyer 194Q TDS overrides seller 206C TCS. DisyTax sets up Section 194Q running purchase ledger tracking for all large Unjha spice buyers — alerting when ₹50 lakh threshold is crossed with any single supplier.

Tobacco and pan masala trading in Mehsana is one of the highest-scrutiny sectors — Gujarat SGST Department conducted active raids in 2024-25 detecting ₹5.68 crore evasion in North Gujarat tobacco trade. [web:171] Complete compliance guide:

GST rates — tobacco products: Tobacco leaf unmanufactured (HSN 2401) — 5%. Bidi (HSN 2402 20) — 28% (NO compensation cess on bidi). Cigarettes (HSN 2402 20) — 28% + 16.5% specific cess. Chewing tobacco (HSN 2403 99) — 28% + 160% ad valorem cess. Khaini — 28% + 160% cess. Zarda tobacco — 28% + 160% cess. Pan masala WITHOUT tobacco (HSN 2106) — 18%. Pan masala WITH tobacco (HSN 2403 99) — 28% + cess. Gudakhu — 28% + cess.

Most common GST evasion patterns in Mehsana tobacco trade (from Gujarat SGST raids): (1) Selling chewing tobacco/pan masala as pan masala without tobacco (18%) instead of correct 28%+cess — classification fraud. (2) Unaccounted cash sales of bidi/chewing tobacco — physical stock not matching GSTR-1 declared sales. (3) Unregistered dealers below GST threshold selling in bulk without GST registration (₹20 lakh threshold applies — but monthly tobacco sales of ₹2 lakh+ means most tobacco dealers need GST). (4) Import of pan masala without valid Bill of Entry — circular trading to claim fake ITC.

Income tax compliance: Section 40A(3): Cash purchases of tobacco above ₹10,000 per day from single supplier — disallowed expense. Tobacco retail is cash-heavy — this limit is frequently breached. Section 269ST: Receiving ₹2 lakh+ in cash from single buyer in a day — 100% penalty on cash amount received. Stock register: Tobacco dealers must maintain physical stock register that matches GSTR-1 declared sales — GST department inspectors compare physical stock during raids. Income declaration: If GSTR-1 shows ₹1 crore tobacco sales but ITR shows ₹50 lakh turnover — automatic Section 148 income escaping assessment notice. DisyTax conducts quarterly tobacco compliance audit — stock reconciliation, GST rate verification, cash payment limit check, and GSTR-1 vs ITR cross-matching for all Mehsana tobacco trader clients.

Yes — 100% online, zero office visit. Process: (1) WhatsApp PAN, Aadhaar, business address proof (Unjha APMC shop licence, Mehsana GIDC allotment letter, Mehsana city shop address, ONGC colony office address, agricultural land address for agro business), and bank statement to +91-7065281345 — 5 minutes from anywhere in Mehsana. (2) CA verifies within 2 hours and confirms correct HSN/SAC — cumin HSN 0909 (5%), isabgol HSN 1211 (5%), fennel HSN 0909 (5%), mustard HSN 1207 (5%), milk (exempt), ghee/butter HSN 0405 (12%), pharma HSN 3004 (5%/12%), tobacco HSN 2401 (5%), chewing tobacco HSN 2403 (28%+cess), ONGC oilfield services SAC 997190 (18%). (3) HSN classification review done before filing — isabgol pharma grade confirmed as HSN 1211 (5%) not 3004 (12%). (4) Application filed same day, ARN shared on WhatsApp. (5) GSTIN in 3-7 working days — delivered digitally. For spice exporters: Spices Board + APEDA + IEC + LUT setup simultaneously. For ONGC service companies: SAC 997190 correct filing with Form 26AS TDS reconciliation system. For isabgol exporters: APEDA registration and LUT for zero-rated export. Available across all Mehsana areas: Mehsana city, Unjha, Visnagar, Kadi, Kalol, Becharaji, Satlasana, Kheralu, Jotana, Vadnagar, Siddhpur, Patan (adjacent), and all surrounding talukas. All-inclusive ₹1,999 — call +91-7065281345 now.