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, we fail […]
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 through its […]
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 Companies Act, 1956, as […]
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 […]
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 from levy of IGST on import of specified goods as […]
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 […]
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 involving supple of of […]
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.
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.
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 […]
