AAR Odisha

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 […]...

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?...

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...

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...

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...

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...

ITC on maintenance of township, guest house, hospital, horticulture in ordinary course of business

In re National Aluminium Company Ltd. (GST AAR Odisha)

In re National Aluminium Company Ltd. (GST AAR Odisha) Advance Ruling in respect of entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guesthouse, hospital, horticulture in its ordinary course of business. Establishment of hospitals and maintenance thereof may be ...

GST ITC on maintenance of township, guesthouse, hospital, horticulture

In re National Aluminum Company Limited (GST AAR Odisha)

In re National Aluminum Company Limited (Nalco)- GST AAR Odisha Advance Ruling is sought in respect of entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guesthouse, hospital, horticulture in its ordinary course of business. Establishment of hospitals and maintena...

GST: Supply of service to Companies cannot be regarded as Service to Govt

IL&FS Education and Technology Services Ltd. (GST AAR Odisha)

Recipient of the service Odisha Knowledge Corporation Limited (OKCL) is a body corporate which cannot be regarded as Government. Therefore, the activities of the applicant by way of supply, of goods and services under the ICT project are not covered under Entry 72 of the notification no.12/2017 dated 28.06.2017, to be entitled to the bene...

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