Superwealth Financial Enterprises (P) Ltd ., In re

Date: March 5, 2019

Court: Appellate Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
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Subject Matter

Street light services to municipal corporation are not Pure Services. GST Payable. AAR ruling upheld.

Pure Service

Summary

The AAR ruled that  (i) 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) d…

M/s Super Wealth Financial Enterprises Private Ltd, Plot No.3198/5183, Gauri Vihar, Lewis Road, Bhubaneswar, Dist.-Khurda-752002, (Appellant) has filed an appeal before  AAAR, Odisha on 07.12.2018 aggrieved by advance ruling no. 04/ODISHA-AAR/2018-19  dated 31.10.2018 pronounced by the Odisha Authority for Advance  Ruling, Bhubaneswar (AAR) under Section 100 of  the Odisha Good…

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