Case LawOrder No. 03/ORH/2018
Telecommunication Consultants India Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- October 9, 2018
- Type:
- Advance Ruling
- Members:
- Anand Satpathy, Nilanjan Pan
Subject
Services provided to OKCL under the ICT Project are not exempt
Summary
Q) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Re…
Judgement
Subject: GST Act, 2017-Advance Ruling U/s 98 – Applicability of Entry No. 72 of Notification No.12/2017-Central Tax read with Entry No. 72 of Notification SRO No 306/2017-Finance Department, to the services provided by the applicant under the ICT @ School Project. 1.0 M/s Telecommunication Consultants India Ltd (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AA…