AAR Odisha

ITC on maintenance of township, guest house, hospital, horticulture in ordinary course of business

In re National Aluminium Company Ltd. (GST AAR Odisha)

In re National Aluminium Company Ltd. (GST AAR Odisha) Advance Ruling in respect of entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guesthouse, hospital, horticulture in its ordinary course of business. Establishment of hospitals and maintenance thereof may be ...

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GST on Capital Subsidy for Green Field Public Street Lighting System

In re Surya Roshni LED Lighting Projects Limited (GST AAR Odisha)

In re Surya Roshni LED Lighting Projects Limited (GST AAR Odisha) Question No. 1 Whether Capital Subsidy (90 per cent of Project Capital Expenditure, received by the Applicant as per SIOM Agreement and Escrow Agreement from Odisha Government / ULBs for the Green Field Public Street Lighting System in the State of Odisha is not […]...

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Capital Subsidy for Public Street Lighting System includible in Transaction Value for GST

In re Pinnacles Lighting Project Private Limited

In re Pinnacles Lighting Project Private Limited Question No. 1 Whether in facts and circumstances of the case, the activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is classifiable as a supply of Works Contract Services? Answer: – Answered i...

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GST on supply installation, operation & maintenance of Greenfield Public Street Lighting System

In re Nexustar Lighting Project Private Limited (GST AAR Odisha)

In re Nexustar Lighting Project Private Limited (GST AAR Odisha) Question No. 1 Whether in facts and circumstances of the case, the activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is classifiable as a supply of Works Contract Services? Answer:- A...

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Supply to OKCl cannot be held to be a supply to Government

In re Telecommunications Consultants India Ltd. (GST AAAR Odisha)

In re Telecommunications Consultants India Ltd. (GST AAAR Odisha) We notice that the Authority for Advance Ruling, Odisha, in their findings (para 5.3 of the Order) has clearly observed that Odisha Knowledge Corporation Limited (OKCL) was promoted by the Higher Technical Education Department, Govt of Odisha and was incorporated under the ...

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GST on construction of Bungalow/Quarters for IIT, Bhubaneswar

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

In re NBCC (INDIA) Limited (GST AAR Odisha) We see that the applicant has been awarded construction of Directors Bungalow, 40 nos. staff Quarters, 84 nos Faculty Quarters in the IIT Campus, Bhubaneswar. We also observe that the civil construction of residential quarters is not the primary work entrusted to IIT, Bhubaneswar. Accordingly, w...

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GST not payable under RCM on receipt of services if same is not Import

In re Tokyo Electric Power Company (GST AAR Odisha)

In re Tokyo Electric Power Company (GST AAR Odisha) We see that the applicant has entered into an agreement with M/s OPTCL, Bhubaneswar, Odisha to provide consulting services. The scope of the services is Technology transfer for the outdoor GIS O&M and GIS operation Manual preparation. The applicant would carry out the services throug...

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GST on bullet proof body building on motor vehicles

In re Jeet & Jeet Glass and Chemicals Pvt. Ltd (GST AAR Odisha)

In re Jeet & Jeet Glass and Chemicals Pvt. Ltd (GST AAR Odisha) The activity carried out by the applicant by making bullet proof body building (in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank) on the motor vehicles (2.5 Ton capacity) of Chapter heading 87 of the Customs Tariff […]...

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Supply of service to Companies cannot be regarded as Service to Govt: AAAR

In re IL&FS Education and Technology Services Limited (GST AAAR Odisha)

In re IL & FS Education and Technology Services Limited (GST AAAR Odisha) We notice that the Authority for Advance Ruling. Odisha, in their findings (para 5 3 of the Order)has clearly observed that OKCL was promoted by the Higher Technical education department Govt of Odisha and was incorporated under the Compares Act 1956 as [&hellip...

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18% GST on licensing services for right to use minerals during 07/2017 to 12/2018

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha)

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha) The Applicant has referred to Advance Ruling in the case of M/s Pioneer Partners, wherein the Haryana Authority for Advance Ruling held that “The services for the right to use minerals including its exploration and evaluation, as per Sr. No 257 of the annexure [&hellip...

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