Case LawAdvance Ruling Order No.04/ODISHA-AAR/2018-19
Superwealth Financial Enterprises (P) Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- October 31, 2018
- Type:
- Advance Ruling
Subject
Street light services to municipal corporation are not Pure Services
Pure Service
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…
Judgement
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…