IL & FS Education and Technology Services Limited ., In re
Date: November 14, 2018
Subject Matter
Supply of service to Companies cannot be regarded as Service to Government. Benefit of GST exemption under entry 72 of Notf 12/2017 - CTR is not available.
Summary
The applicant entered into an contract with Odisha Knowledge Corporation Limited (OKCL) for Supply, Installation, Maintenance and Commissioning of Projection system, Interactive White Board, Computer Hardware, Connected Accessories, Installatio…
1.1 M/s IL & FS Education and Technology Services Ltd. (hereinafter referred to the Applicant or the Appellant”), assigned with GSTIN 21AABCI2106H1ZC, having registered address at 51-KIIT, ITI Campus-14, Chandaka Industrial Estate, Khorda. Odisha-751024. had filed an application on 27 03.2018 under Section 100(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2…