Case Law Details
Case Name : In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha)
Appeal Number : Advance Ruling Order No.04/ODISHA-AAR/2018-19
Date of Judgement/Order : 31/10/2018
Related Assessment Year :
Courts :
AAR Odisha Advance Rulings
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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
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