Superwealth Financial Enterprises (P) Ltd ., In re
Date: October 31, 2018
Court: Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
Subject Matter
Street light services to municipal corporation are not Pure Services
Summary
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 o…
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 th…