Tax Consultant in Amreli Gujarat – GST & Income Tax Services

DisyTax is Amreli's trusted GST and income tax consultant — specializing in Jafrabad Bombay Duck dried fish HSN 0305 (5%) correct classification, Savarkundla diamond rough (0.25%) vs cut/polished (1.5%) GSTR-1 split, Pipavav Port/APM Terminals contractor 26AS TDS reconciliation, UltraTech/Narmada Cement Section 194Q TDS vendor recovery, Babra granite and Amreli limestone mining royalty RCM (18%) self-invoice setup, Dharamshi Morarji/GHC salt pan Rule 42 quarterly reversal, GJEPC diamond export RCMC, MPEDA seafood LUT annual renewal, and groundnut agri vs oil mill business income ITR-3 bifurcation across all 11 talukas. Services: GST Registration ₹1,999 (3–7 days), Monthly Filing ₹500, ITR ₹499–₹2,999. 100% online via WhatsApp — call +91-7065281345.

Bombay Duck (Bombil — Harpadon nehereus) is Jafrabad's primary trade commodity — India's largest Bombay Duck drying and export hub. The GST rate depends entirely on the state of the fish at the time of sale: Fresh/live Bombay Duck (HSN 0302) — 0% GST exempt — this applies to freshly caught fish sold at the Jafrabad harbour landing center without any processing. Dried/sun-dried Bombay Duck (HSN 0305) — 5% GST — this is Jafrabad's primary product. Once fish is sun-dried on the beach (the traditional Jafrabad method), it becomes a dried fish product under HSN 0305, attracting 5% GST. Frozen Bombay Duck (HSN 0303) — 5% GST. Salted Bombay Duck in brine (HSN 0305) — 5% GST. Bombay Duck pickle (HSN 2103) — 12% GST. The critical distinction: Jafrabad traders often argue that sun-drying is not processing and the product should remain exempt as "fish." This argument is incorrect under GST law. HSN 0305 explicitly covers fish "dried, salted or in brine; smoked fish" — the drying process moves the product from Chapter 3 fresh fish (exempt) to Chapter 3 dried fish (5%). GST registration threshold: Jafrabad Bombay Duck traders above ₹20 lakh annual turnover — mandatory GST registration. Export: MPEDA RCMC mandatory. LUT zero-rated must be filed before export. Export shipments of dried Bombay Duck to Sri Lanka, Bangladesh, UAE — zero-rated supply under GST (0% with LUT), IGST-free. FOREX realization within 9 months of export. DisyTax registers all Jafrabad Bombay Duck traders correctly under HSN 0305 (5%) and sets up export LUT before the November fishing season.

Savarkundla diamond polishing units work with rough diamonds (imported from Belgium/Botswana) and produce cut and polished diamonds for export. Complete GST rate guide for Savarkundla diamond units (GST 2.0): Rough/unworked diamond (HSN 7102 10) — 0.25% GST. This is what Savarkundla units purchase — either imported from Antwerp/Mumbai or purchased from Surat rough diamond dealers. Cut and polished diamond (HSN 7102 39) — 1.5% GST. This is what Savarkundla units sell after polishing. Semi-processed/partly worked diamond (HSN 7102 21) — 1.5% GST. Diamond polishing job work charge (SAC 9988) — 1.5% GST (processing of goods). Diamond polishing wheel (HSN 6804) — 12% GST — ITC eligible. Diamond polishing powder/grit (HSN 2849) — 18% — ITC eligible. Polishing machine (HSN 8460) — 18% — ITC eligible. Export of cut/polished diamond: zero-rated under LUT — 0% IGST. GJEPC RCMC mandatory. LUT must be filed before export to Antwerp/Hong Kong/UAE. ITC chain: rough diamond purchase (0.25% GST on B2B invoice) — ITC claimable. Polishing machine and wheel purchase (12–18% GST) — ITC claimable. Cut/polished diamond sale for export — zero-rated. Net result: Savarkundla diamond exporters accumulate ITC credit from polishing equipment (12–18%) against zero-rated export supply — ITC refund available under Section 54(3) inverted duty structure. Many Savarkundla units miss this inverted duty ITC refund claim. DisyTax files inverted duty ITC refund for eligible Savarkundla diamond exporter clients.

Gujarat Pipavav Port Limited (GPPL) operated by APM Terminals is India's first private sector port — located at Rajula, Amreli. Contractors working for GPPL face specific compliance requirements: GST for Pipavav Port contractors: Civil and construction works SAC 9954 — 18% GST. Maintenance and repair SAC 9987 — 18% GST. Security services SAC 9985 — RCM applicable under Notification 13/2017 CT(R) — GPPL as recipient must pay GST on security service under RCM. Manpower supply SAC 9985 — 18% GST (check RCM based on registration status of supplier). Equipment hire SAC 9973 — 18% GST. Cargo handling SAC 9967 — 18% GST. Ship repair at Pipavav Shipyard SAC 9987 — 18% GST. New shipbuilding SAC 9987 — 5% GST (reduced rate for shipbuilding). TDS compliance for Pipavav Port contractors: Section 194C — GPPL/APM Terminals deducts 2% TDS (company) or 1% (individual/HUF) on all contractor payments above ₹30,000. Section 194I — 2% TDS on equipment hire above ₹1.8 lakh/year. Section 194J — 10% TDS on technical service above ₹30,000. These TDS credits in Form 26AS under GPPL's TAN must be reconciled quarterly. Section 44AB: GPPL contractor above ₹1 crore — mandatory audit. E-invoicing: all GPPL contractors above ₹5 crore — IRN e-invoice mandatory for each B2B invoice. Important: GPPL is a listed company (NSE/BSE listed) — all vendor invoices above ₹50 lakh face Section 194Q TDS at 0.1% deduction by GPPL. DisyTax handles complete GPPL ecosystem contractor compliance — RCM analysis, quarterly 26AS reconciliation, and e-invoice IRN setup.

Savarkundla has 5,000+ diamond artisans (ratnakalakars) earning piece-rate income from diamond polishing work. The correct ITR form depends on the exact work arrangement: Scenario 1 — Diamond artisan working in unit owner's factory on unit-owner's polishing wheels, fixed daily/monthly wage: This is employment income. ITR-1 if Form 16 is issued. TDS under Section 192 by unit owner. Scenario 2 — Diamond artisan working from own home on own polishing wheels (owner provides rough stones, artisan polishes and returns): This is a professional service. Income = professional fees received from unit owner. TDS under Section 194J at 10% (above ₹30,000/year). ITR-4 under Section 44ADA (50% deemed profit) if total professional receipts below ₹75 lakh. Scenario 3 — Diamond artisan working on piece-rate in unit owner's factory but without any formal employment or TDS: This is the most common Savarkundla scenario. Income is either professional fees (Section 194J — 10%) or contract payment (Section 194C — 1%). If no TDS was deducted by unit owner (common for small units below TDS threshold), artisan must file ITR-3 or ITR-4 showing the piece-rate income as business/professional income. Common errors in Savarkundla: (1) Artisan files ITR-1 showing piece-rate income as salary when no Form 16 was issued — mismatch with AIS data. (2) Artisan shows no income (nil ITR) when piece-rate payments are above ₹2.5 lakh — triggers Section 148 notice based on banking data. (3) Artisan files ITR-4 Section 44AD (8%/6% deemed profit) instead of Section 44ADA (50% deemed profit) for professional polishing activity. DisyTax correctly identifies each Savarkundla diamond artisan's scenario and files the appropriate ITR form at ₹499–₹999.

Dhari and Bagasara talukas are part of Amreli's primary groundnut belt. GST rates for groundnut businesses: Groundnut in shell (HSN 1202 41) — 5% GST. Groundnut shelled/HPS (HSN 1202 42) — 5% GST. Groundnut oil (expeller/refined) (HSN 1508) — 5% GST. Groundnut oil cake (HSN 2305) — 5% GST. Groundnut flour (HSN 1106) — 5% GST. GST registration: groundnut traders above ₹20 lakh — mandatory registration. Groundnut oil mills above ₹20 lakh — mandatory. Groundnut farmers selling only raw groundnut from own farm — not required to register regardless of turnover. Section 206C(1H) TCS: groundnut traders with annual sales to a single buyer above ₹50 lakh — must collect 0.1% TCS and file quarterly 27EQ return. Income tax for groundnut businesses: (1) Groundnut cultivation on own land = Section 10(1) agricultural income — fully exempt. ITR-1 is correct — show agricultural income in Schedule AL. (2) Groundnut trading (purchasing from farmers, selling to mills) = business income — ITR-3, Schedule BP. (3) Groundnut oil mill (pressing oil from groundnut) = business income — ITR-3. Section 32 depreciation on expeller and refinery machinery (18% WDV). (4) Groundnut cake trading = business income ITR-3. (5) APMC commission income = business income ITR-3. Advance tax: groundnut farmers with only agricultural income — no advance tax. Groundnut oil mill with business income above ₹10,000 tax per year — quarterly advance tax mandatory. KCC/MUDRA loan ITR: Dhari and Bagasara groundnut farmers needing Kisan Credit Card or MUDRA loan — ₹499 ITR showing agricultural income is sufficient income proof for bank. DisyTax correctly bifurcates agricultural vs business income for all Amreli groundnut operator ITRs.

Amreli district is a significant sesame (til/gingelly) producing district — particularly Kunkavav Vadia, Lathi, Liliya, and Khambha talukas. Sesame is exported to Japan, South Korea, UAE, and other Asian markets. Complete GST compliance for Amreli sesame exporters: GST rates: Sesame seed (HSN 1207 40) — 5% GST. Sesame oil (HSN 1515 50) — 5% GST. Sesame oil cake (HSN 2306) — 5% GST. Roasted sesame seed (HSN 2106) — 5% GST. Sesame seed confectionery (HSN 1704) — 18% GST. Export compliance steps: (1) IEC registration — mandatory for all sesame exporters. (2) APEDA registration — mandatory for sesame seed export. Sesame is covered under APEDA's scheduled product list — APEDA certificate required for each export lot. (3) GST registration — mandatory regardless of turnover for exporters. (4) LUT annual renewal — filed before April (sesame harvest and export season November–February — LUT renewal by March ensures zero disruption). (5) Phytosanitary certificate — each consignment. (6) Salmonella and pesticide residue testing — Japan (the largest Amreli sesame buyer) has strict Salmonella testing requirements. Income tax: sesame cultivation on own land = agricultural income exempt under Section 10(1). Sesame trading (buying from farmers and exporting) = business income ITR-3. Section 206C(1H): sesame traders with annual sales above ₹50 lakh to single buyer — TCS at 0.1%. Section 10(1) misapplication: many Amreli sesame traders show trading income as agricultural — triggers scrutiny. DisyTax handles complete sesame exporter compliance — IEC, APEDA, LUT, FOREX, TCS, and ITR bifurcation for all Amreli sesame export clients.