AAR Odisha

GST on renting of residential premises used as guest house of registered person

In re Indian Metals and Ferro Alloys Limited (GST AAR Odisha)

In re Indian Metals and Ferro Alloys Limited (GST AAR Odisha) Q. Whether Service Received by a registered person by way of renting of residential premises used as guest house of the registered person is subject to GST under Forward Charge Mechanism (FCM) or Reverse Charge Mechanism. Ans:- Now, evaluating the question with reference to [&h...

Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910

In re Das & Sons (GST AAR Odisha)

AAR held that Final product of Applicant under brand name 'Raula Gundi' is Chewing Tobacco (without lime tube) and HSN Code is '2403 9910'....

GST under RCM not applicable on services rendered in India by Non-Resident Company as same is not import

In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha)

In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha) Supplier of service M/s. Tokyo Electric Power Company (TEPCO) is located in Japan, which is non-taxable territory. The recipient of service M/s. Odisha Power Transmission Corporation Limited is located in India, which is the taxable territory and place of supply of servic...

Job work charges should be clearly mentioned in invoices: AAAR

In re  Indian Oil Corporation Limited (GST AAAR Odisha)

AAR, Odisha objected that in addition to procedural part, there should be specific job work agreement and job work charges should be clearly mentioned and raised in their invoices....

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...

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%] ...

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 […]...

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)...

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...

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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