Case Law Details
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 is required to be registered under Odisha Goods and Services Act, 2017 and Central Goods and Services Act, 2017 for the works contract service provided to M/s East Coast Railway, Odisha. As regards, rest part of the question whether E-tender document/LOA would suffice as address proof, we are of the opinion that the said question does not get covered under the issue/s on which the advance ruling can be sought under CGST Act, 2017 in terms of Section 97(2) of the said Act. Therefore, no ruling is given to this question.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA
ORDER NO.02/ODISHA-AAR/2022-23/DATED 20/09/2022.
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