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Case Law Details

Case Name : In re Indian Institute of Science Education And Research (GST AAR Odisha)
Related Assessment Year :
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In re Indian Institute of Science Education And Research (GST AAR Odisha) 1. Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and Minutes of the 14th.GST Council Decision dated 18th. /19th. May, 2017 is applicable to the Applicant for import of specified Equipments as listed under column (3) of the aforesaid notifications and the said notifications are not applicable to the OEM suppliers of imported equipment. 2. The scope of issuing a ruling u/s 98 of the OGST/CGST Act is limited to the extent prescribed in sub-section (2) of Section...
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