Case Law01/ODISHA-AAR/2022-23
NBCC (India) Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- May 20, 2022
- Type:
- Advance Ruling
- Members:
- Gopal Pati, P K Mohanty
Subject
Steel Authority of India Ltd., SAIL is a ‘Government Entity’
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…
Judgement
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…