Daily Archives: July 11, 2017

Section 104 Odisha GST Act 2017 : Advance ruling to be void in certain circumstances

By | July 11, 2017

Section 104 Odisha GST Act 2017 [ Section 104 Odisha GST Act 2017  explains Advance ruling to be void in certain circumstances  and is covered in Chapter XVII : Advance Ruling ] Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of… Read More »

Section 103 Odisha GST Act 2017 : Applicability of advance ruling

By | July 11, 2017

Section 103 Odisha GST Act 2017 [ Section 103 Odisha GST Act 2017  explains Applicability of advance ruling  and is covered in Chapter XVII : Advance Ruling ] Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who had sought… Read More »

Section 102 Odisha GST Act 2017 : Rectification of advance ruling

By | July 11, 2017

Section 102 Odisha GST Act 2017 [ Section 102 Odisha GST Act 2017  explains Rectification of advance ruling  and is covered in Chapter XVII : Advance Ruling ] Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on… Read More »

Section 101 Odisha GST Act 2017 : Orders of Appellate Authority

By | July 11, 2017

Section 101 Odisha GST Act 2017 [ Section 101 Odisha GST Act 2017  explains Orders of Appellate Authority  and is covered in Chapter XVII : Advance Ruling ] Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming… Read More »

No GST on free food supplied in anna kshetras run by religious institutions

By | July 11, 2017

No GST is applicable on free food supplied in anna kshetras run by religious institutions;  prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.  There are media reports suggesting that GST applies on free food supplied in anna kshetras run… Read More »

Section 100 Odisha GST Act 2017 : Appeal to the Appellate Authority

By | July 11, 2017

Section 100 Odisha GST Act 2017 [ Section 100 Odisha GST Act 2017  explains Appeal to the Appellate Authority  and is covered in Chapter XVII : Advance Ruling ] Appeal to the Appellate Authority 100 . (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal… Read More »

Section 99 Odisha GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | July 11, 2017

Section 99 Odisha GST Act 2017 [ Section 99 Odisha GST Act 2017  explains Constitution of Appellate Authority for Advance Ruling  and is covered in Chapter XVII : Advance Ruling ] Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Odisha State Appellate Authority for Advance Ruling for Goods… Read More »

Section 98 Odisha GST Act 2017 : Procedure on receipt of application

By | July 11, 2017

Section 98 Odisha GST Act 2017 [ Section 98 Odisha GST Act 2017  explains Procedure on receipt of application and is covered in Chapter XVII : Advance Ruling ] Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon… Read More »

Section 97 Odisha GST Act 2017 : Application for advance ruling

By | July 11, 2017

Section 97 Odisha GST Act 2017 [ Section 97 Odisha GST Act 2017  explains Application for advance ruling and is covered in Chapter XVII : Advance Ruling ] Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as… Read More »

Section 96 Odisha GST Act 2017 : Constitution of Authority for Advance Ruling

By | July 11, 2017

Section 96 Odisha GST Act 2017 [ Section 96  Odisha GST Act 2017  explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII : Advance Ruling ] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Odisha State Authority for Advance Ruling: Provided that the… Read More »