AAR Odisha

AAR cannot Rule on sufficiency of tender document/LOA as address proof

In re Konkan Railway Corporation Limited (GST AAR Odisha)

In re Konkan Railway Corporation Limited (GST AAR Odisha) Whether separate registration is required in Odisha state? If yes, whether E-tender document/LOA would suffice as address proof since nothing else is with the Applicant and service recipient will not provide any other proof? Ans: Yes, the Applicant having its principal place of bus...

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Steel Authority of India Ltd. (SAIL) is a ‘Government Entity’ for GST purpose

In re NBCC (India) Limited (GST AAR Odisha)

AAR hold that Steel Authority of India Ltd., SAIL is a 'Government Entity', therefore the tax rate applicable to value of contract (works contract service only) between the Applicant and M/s SAIL is leviable at 12% [CGST @ 6% + SGST 6%] ...

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Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST 

In re NBCC (India) Limited (GST AAAR Odisha)

In re NBCC (India) Limited (GST AAAR Odisha) With respect to issue raised in Para 3.6(a) whether the tax rate of 12% determined by the Appellate Authority for Advance Ruling in its order dated 19-03-2021 is applicable to entire contract, we find that there is no merit to discuss the matter again and again. The […]...

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12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus

In re Shreejikrupa Project Limited (GST AAR Odisha)

In re Shreejikrupa Project Limited (GST AAR Odisha) Issued Raised (a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate)...

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No Job work involved in mere leasing & maintenance of plant

In re M/s. IOCL (GST AAR Odisha)

In re M/s. IOCL (GST AAR Odisha) On perusal of the documents and submissions submitted by the applicant, it is seen that the applicant has entered into an agreement with M/s Praxair for construction of Hydrogen and Nitrogen Gas Plant inside the applicants premises at Paradip. Pursuant thereto, M/s Praxair had constructed, installed and su...

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AAR cannot admit application on question not coming within the purview of Section 97(2)

In re NBCC (INDIA) Limited (GST AAR Odisha)

In re NBCC (INDIA) Limited (GST AAR Odisha) The applicant in clause (a) [ as above) has discussed the findings of the Appellate Authority to: advance Ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021. In question no. (b), the applicant has sought clarification i.e. whether the classification and rate of taxes so deter...

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Bakery selling eatables on take away basis cannot be treated as restaurant

In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha)

In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha) During the P.H., the Jurisdictional Officer, Sri Goutam Kumar Biswas(Appellant), Asst. Commissioner, CGST, Sambalpur-I Division stated that the applicant is running a bakery business, where different items likes cakes, bakery items, ice creams, ...

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GST on two or three-wheeled battery powered electric vehicle

In re Anjali Enterprises (GST AAR Odisha)

AAR Ruled that A two or three-wheeled battery powered electric vehicle when supplied with or without battery pack is classifiable under HSN 8703 as an 'electrically operated vehicle' and is taxable @ 5% GST....

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Works Contract to construct IIT, Bhubaneswar to be considered as Composite Supply Contract

In re NBCC (India) Limited (GST AAAR Odisha)

AAAR observed that is it clearly stated in the agreement between the Appellant and IIT Bhubaneswar that the Appellant is entrusted with the entire project on turnkey basis for work relating to Planning, designing, and supervision of construction of various building infrastructure development and interior work, etc....

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GST on ‘construction of Medical Institute and Hospital for SAIL’

In re URC Construction Private Limited (GST AAR Odisha)

In re URC Construction Private Limited (GST AAR Odisha) Question : What is the applicable rate of Goods and Service Tax [GST] on the Contract awarded by Ms. NBCC (INDIA) LIMITED , an Executing Agency of behalf of Ms. SAIL, for construction of ISPAT Post graduate Medical Institute and super specialty Hospital at Rourkela Steel Plant [&hel...

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