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AAR Odisha

GST on Deposit Work & Supervision Charges in Electricity Transmission or Distribution

July 17, 2024 1158 Views 0 comment Print

Read the detailed analysis of the Advance Ruling in TP Central Odisha Distribution Limited on GST applicability for deposit work and supervision charges.

AR Odisha explains GST Implications on Vehicle Rental Services

June 12, 2024 1548 Views 0 comment Print

Delve into the GST implications of rental/hiring services on vehicles, as addressed by the Authority for Advance Ruling in Odisha. Explore the rulings insights and implications.

GST rate on sale of Land and Duplex on execution of two separate Agreements

January 10, 2024 7014 Views 0 comment Print

Implications of GST on the sale of land and duplex as per the recent ruling by GST AAR Odisha. Understand applicable rates, input tax credit eligibility, and key considerations.

Re-gasification services for Liquified Natural Gas (LNG) constitute job work

December 19, 2023 1869 Views 0 comment Print

Explore the GST ruling for Dhamra LNG Terminal Private Limited on re-gasification services. Learn about classification, applicable rates, and implications for GST.

Unutilized ITC of Compensation Cess – Retention or Reversal – AAR cannot give ruling

December 19, 2023 7527 Views 0 comment Print

Explore the GST ruling for National Aluminium Company Ltd. on Compensation Cess for unutilized ITC on coal purchases. Learn about the implications and next steps.

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

February 23, 2023 37869 Views 1 comment Print

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 […]

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

December 21, 2022 2664 Views 0 comment Print

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

December 4, 2022 4641 Views 0 comment Print

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 service will be […]

Job work charges should be clearly mentioned in invoices: AAAR

December 4, 2022 2409 Views 0 comment Print

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

October 16, 2022 921 Views 0 comment Print

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 business in Maharashtra […]

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