AAR Odisha

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...

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...

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...

Supply to OKCl cannot be held to be a supply to Government

In re Telecommunications Consultants India Ltd. (GST AAAR Odisha)

In re Telecommunications Consultants India Ltd. (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 Odisha Knowledge Corporation Limited (OKCL) was promoted by the Higher Technical Education Department, Govt of Odisha and was incorporated under the ...

18% GST on licensing services for right to use minerals during 07/2017 to 12/2018

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha)

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha) The Applicant has referred to Advance Ruling in the case of M/s Pioneer Partners, wherein the Haryana Authority for Advance Ruling held that “The services for the right to use minerals including its exploration and evaluation, as per Sr. No 257 of the annexure [&hellip...

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...

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 […]...

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...

Balasore Alloys allowed to withdraw GST AAR Application

In re Balasore Alloys Ltd.(GST AAR Odisha)

Before taking up the application for consideration, the Applicant vide letter No. BAL/GST-Corres/134 dated 05.02.2019 informed in writing to withdraw the application filed under Section 97 of CGST/OGST Act,2017. Since, the Applicant is no more desirous of the ruling sought for the application for withdrawal is hereby allowed....

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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