In re Amarjyoti Granites India Private Limited (GST AAR Odisha)
Date: June 4, 2026
Subject Matter
AAR Rejects Application on ITC Refund for Mining Royalty Due to Lack of Jurisdiction
Summary
The Authority for Advance Ruling (AAR) rejected an application seeking a ruling on the eligibility of Input Tax Credit (ITC) refund for mining royalty paid under Reverse Charge Mechanism (RCM) due to an inverted duty structure. The AAR found that the…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA M/s. Amarjyoti Granites India Private Limited, (herein after referred to as the ‘Applicant’) having principal place of business/registered office/corresponding address at Building No. 4,6, Bhagabanpur, Dakhinipur, Balakrishnapur, Ganjam, Odisha, 760002 bearing GSTIN: 21AAACA7359P1ZF has filed an application for advance ruling under Sec…