Courts: AAR Odisha
63 articlesGoods and Services Tax

Goods and Services Tax
Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910
Goods and Services Tax

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

Goods and Services Tax
Job work charges should be clearly mentioned in invoices: AAAR
Goods and Services Tax

Goods and Services Tax
AAR cannot Rule on sufficiency of tender document/LOA as address proof
Goods and Services Tax

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

Goods and Services Tax
Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST
Goods and Services Tax

Goods and Services Tax
12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus
Goods and Services Tax

Goods and Services Tax
No Job work involved in mere leasing & maintenance of plant
Goods and Services Tax

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

Goods and Services Tax
Bakery selling eatables on take away basis cannot be treated as restaurant
Goods and Services Tax

Goods and Services Tax
GST on two or three-wheeled battery powered electric vehicle
Goods and Services Tax

Goods and Services Tax
Works Contract to construct IIT, Bhubaneswar to be considered as Composite Supply Contract
Goods and Services Tax

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

Goods and Services Tax
