AAR Odisha

Gudakhu manufactured for use as tooth paste classifiable under tariff item 2403 9990

In re Arvind Kumar Agrawa (GST AAAR Odisha)

In re Arvind Kumar Agrawa (GST AAAR Odisha) In the Customs Tariff, goods of the same class have been grouped together. Also, the residuary items have been provided separately for each class of goods under each chapter. The Notes to the Tariff, giving explanation to the scope and ambit of the respective chapter have statutory […]...

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Public funded research institution exempt from IGST on import of specified goods

In re Indian Institute of Science Education and Research (GST AAAR Odisha)

In re Indian Institute of Science Education and Research (GST AAAR Odisha) Appellant satisfies the requirement of being a Public funded research institution as provided in Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and ruled accordingly for being entitled to the exemption f...

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Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha)

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract service or other composite supplies inv...

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GST on Gudakhu, a tobacco product in paste form used as a Tooth paste

In re M/s Prabhat Gudakhu Factory (GST AAR Odisha)

In re M/s Prabhat Gudakhu factory (GST AAR ODISHA) In the scheme of classification of tobacco product for the purpose of assigning HSN Code under tariff sub-heading 2403 11, only water pipe tobacco intended for smoking in a water pipe are included and not any other form of tobacco. As explained above, the applicant is […]...

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AAR cannot decide if Decision of GST Council for which no notification been issued is binding on department or not?

In re Indian Institute of Science Education And Research (GST AAR Odisha)

A ruling on whether the decision of the GST Council granting the exemption is binding on the Department in the absence of non-issuance of corresponding Notification by the Central/State Government is not within the competence and mandate of the Authority of Advance Ruling constituted u/s 96 of the OGST Act....

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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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No ITC of GST on maintenance of township, guesthouse, hospital: AAAR

In re M/s. National Aluminium Company Limited (GST AAAR Odisha)

AAAR held taht applicant is not entitled to take input credit of services utilized for maintenance of Guest House, Transit House and Trainee Hostel?...

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Polypropylene Leno Bags falls under GST Tariff Heading ‘3923 29 90’

In re Utkal Polyweave Industries Pvt Ltd. (GST AAR Odisha)

In re Utkal Polyweave Industries Pvt Ltd. (GST AAR Odisha) Tariff heading 3923 includes goods that are classifiable as ‘Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics’. Polypropylene Leno Bags, as stated by the applicant, are manufactured by weaving polypropyl...

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GST on street light services to municipal corporation not treated as pure services

In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha)

In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha) The services provided by the applicant by way of providing energy efficient street lighting services including OM of the street lighting infrastructure during the contracted period to Bhubaneswar Municipal Corporation (BMC) do not constitute supply of pure services as it in...

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GST on services provided under ICT @ School Project

In re Telecommunication Consultants India Ltd (GST AAR Odisha)

In re Telecommunication Consultants India Ltd (GST AAR Odisha) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Recipient of the service OKCL is...

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