NBCC (India) Limited ., In re
Date: May 20, 2022
Court: Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
Judge(s)/Member(s): Gopal Pati, P K Mohanty
Subject Matter
Steel Authority of India Ltd., SAIL is a ‘Government Entity’
Summary
(i) As regards Question No. (a) & (b) (Para 3.0), we hold that Steel Authority of India Ltd., SAIL is a ‘Government Entity’, therefore the tax rate applicable to value of contract (works contract service only) between the Applicant an…
Subject:- M/s NBCC (INDIA) Limited, NBCC Imperia, Mouza-Gadakana, Near Govt. Colony, Press Chhak, Bhubaneswar Odisha, 751017 ( here in-after referred to as the ‘Applicant’) having GSTIN : 21AAACN3053B1ZC, a Limited Company has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 500…