EFC Logistics India Pvt. Ltd ., In re
Date: May 23, 2024
Court: Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
Judge(s)/Member(s): Abhay Gupta, Nihar Nayak
Subject Matter
Chargeability of GST on Rental/Hiring Services
Summary
The case "In re EFC Logistics India Pvt. Ltd. (GST AAR Odisha)" involved a Goods Transport Agency (GTA) seeking an advance ruling under Section 97 of the CGST Act, 2017, and the corresponding section of the OGST Act. The Applicant sought cl…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA Subject: M/S EFC Logistics India Pvt Ltd (herein after referred to as the ‘Applicant’) having principal place of business/registered office/corresponding address At Mahatab Road, Cuttack, 753012 bearing GSTIN 21AABCE3742R2Z1 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97…