Case Law Details
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 involves significant use of goods/materials with stipulation to transfer the total business assets to BMC at the end of the contract period. The benefit of exemption from tax in terms of Sl.3 of the \ is not available to the applicant.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ODISHA
Subject: GST Act, 2017-Advance Ruling U/s 98 – Applicability of Entry No. 3 of Notification No. 12/2017-Central Tax to the services provided by the applicant by way of providing energy saving street lighting services including OM of the street lighting installations to Bhubaneswar Municipal Corporation (BMC).
1.0 M/s Super Wealth Financial Enterprises (P) Ltd., (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AAECS9864P1ZN having registered address at Lewis Road, Gouri Vihar, Bhubaneswar, Odisha-751002, have filed an application on 06.08.2018 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 applicability of Entry No. 3 of Notification No.12/2017-Central Tax to the services provided by them by way of energy saving street lighting services including OM of the street Lightining installations to Bhubaneswar Municipal Corporation (BMC) The applicant enclosed copies of challans as proof ot payment ol Rs 5,000/- for SGST bearing CIN No.HDFC18062100079651 dated 29 06 2018 and Rs.5000/- for CGST bearing CIN No HDFC18082100008289 dated 05.08.2018 towards the fee for Advance Ruling After due verification of the application, the application is admitted
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