Tax Consultant in Koderma – GST Consultant & Income Tax Services

DisyTax is Koderma's leading GST and tax consultant — specializing in mica HSN 2525/6814 correct classification, government contractor 12% GST compliance, coal and sand trader mineral royalty exemption, NH-2 transport GTA RCM, and Section 44AD for road contractors. GST Registration ₹1,999 (3-7 days), Monthly Filing ₹500, ITR ₹499–₹2,999. 100% online from anywhere in Koderma — call +91-7065281345.

Raw mica and mica waste (HSN 2525) — 12% GST. Worked mica, mica plates, mica sheets, and mica-based articles (HSN 6814) — 12% GST. Mica powder (HSN 2525) — 12%. The key classification challenge for Koderma mica traders is distinguishing raw mica (HSN 2525) from worked/processed mica (HSN 6814) — both at 12%, but HSN mismatch triggers GST notices. E-way bill is mandatory on all mica dispatches above ₹50,000 value. Missing e-way bill penalty: ₹10,000 or 200% of GST amount. DisyTax sets the correct HSN from day one for all Koderma mica traders.

12% GST applies to original construction works for Central Government, State Government, Union Territories, and local authorities. This covers PMGSY roads, Jal Jeevan Mission piped water, PWD state highways, government housing (PMAY), school and hospital building construction in Koderma — all at 12%. Important distinctions: Repair and maintenance of government buildings/roads — 18%. JBVNL/BSNL (PSUs) contracts — always 18%. Sub-contractors to main PMGSY/PWD contractor — 12% if composite original construction supply; pure labour supply — 18%. Equipment hire to government contractor — 18%. Koderma contractors applying 18% on PMGSY works are overpaying ₹50,000–₹5,00,000 per year. DisyTax corrects this from the first filing.

Coal and lignite (HSN 2701) — 5% GST. Coke and semi-coke (HSN 2704) — 5% GST. Sand (HSN 2505) — 5%. Crushed stone (HSN 2517) — 5%. Importantly, mineral royalty paid to Jharkhand Government is NOT subject to GST — the Supreme Court's 2024 nine-judge bench ruled that mineral royalty is a statutory levy, not a "supply" under GST. Koderma coal traders who paid GST on royalty under RCM before the SC judgment can claim refunds. E-way bill is mandatory on all coal and mineral dispatches above ₹50,000. DisyTax handles mineral royalty GST exemption and e-way bill compliance for all Koderma coal traders.

Goods Transport Agency (GTA) services attract 5% GST under Reverse Charge Mechanism (RCM) — paid by the recipient business, not the transporter. For Koderma businesses using NH-2 truckers: (1) GTA must issue a consignment note — without it, RCM does not apply. (2) Recipient business (mica trader, contractor, etc.) pays 5% GST on freight amount under RCM. (3) This RCM paid GST can be claimed as Input Tax Credit (ITC) by the recipient — most Koderma businesses miss this credit. (4) GTA registration is compulsory if turnover exceeds ₹20 lakh. Common error: Koderma businesses not paying RCM on transport — attracts interest at 18% plus penalty. DisyTax sets up complete GTA RCM compliance and ITC recovery for all Jhumri Telaiya and Koderma transport users.

Section 44AD allows individual/HUF/partnership firm contractors with turnover up to ₹3 crore to declare 6% of gross receipts (digital) as taxable income — no books, no audit required. For a Koderma PMGSY contractor receiving ₹1.5 crore from government via NEFT/RTGS: Tax payable only on ₹9 lakh (6% of ₹1.5 crore) — regardless of actual equipment EMIs, labour, and material costs. At 20% tax rate, that's ₹1.8 lakh tax. Critical warning: If you exit 44AD (declare below 6% profit in any year), you are barred from 44AD for 5 years — detailed books and audit mandatory throughout that period. DisyTax computes exact 44AD vs actual profit comparison before recommending the route for every Koderma contractor.

No — mineral royalty paid to Jharkhand government on mica, coal, and sand mining is NOT subject to GST per the Supreme Court's 2024 nine-judge constitutional bench judgment. The court held that mineral royalty is a statutory levy under the MMDR Act — not consideration for any "supply" — so GST does not apply. Koderma mica and coal traders who paid GST on royalty under RCM before the SC judgment are entitled to claim refunds for past excess payments. What IS taxable: Mining lease rent/premium — 18% GST. Third-party mining support services — 18%. District Mineral Fund contribution — not taxable. DisyTax handles Jharkhand mineral royalty GST refund claims and ensures no excess payments going forward for all Koderma mica and coal operators.

Yes — 100% online, no office visit required from anywhere in Koderma. Process: (1) WhatsApp PAN, Aadhaar, business address proof, bank statement, photographs to +91-7065281345 — 5 minutes via mobile camera from anywhere. (2) CA team verifies within 2 hours, confirms correct HSN/SAC — mica HSN 2525/6814, government contractor SAC 995419 (12%), coal HSN 2701. (3) Application filed same day, ARN sent via WhatsApp. (4) GSTIN in 3-7 working days, delivered digitally. Available from every block of Koderma — Koderma, Chandwara, Domchanch, Jainagar, and Satgawan — plus all commercial areas of Jhumri Telaiya and NH-2 corridor. All-inclusive ₹1,999, no hidden charges. Call +91-7065281345 to start now.