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Case Law Details

Case Name : In re Balasore Alloys Ltd.(GST AAR Odisha)
Appeal Number : Advance Ruling No. 08/ODISHA-AAR/2018-19
Date of Judgement/Order : 13/02/2019
Related Assessment Year :
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In re Balasore Alloys Ltd.(GST AAR Odisha)

Subject: GST Act, 2017-Advance Ruling U/s 98 — Whether Mining Rights provided by the Steel & Mines Department, Govt of Odisha to the applicant would attract GST under reverse charge under Section 9(3) of the CGST Act, 2017.

1.0 M/s. Balasore Alloys Limited, Balgopalpur, Rasalpur, Odisha-756020 (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AAACI3967P1Z9 having registered address at Balgopalpur, Rasalpur, Odisha-756020, have filed an application on 15.01.2019 under Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on the aforesaid subject.

2.0 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.

3.0 The application for advance ruling is thus disposed off.

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