AAR Odisha

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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Ice Cream manufacturer not eligible for GST Composition Scheme

In re Pioneer Bakers (GST AAR Odisha)

In re Pioneer Bakers (GST AAR Odisha) Q. (a)Whether supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the applicant and supplied to the customers from the counter with the facility to consume the same in the air-conditioned premises itself covered under the restaurant serv...

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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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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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