Category Archives: GST Judgments ODISHA AAR

No IGST Exemption to OEM suppliers of imported Scientific equipment even if supplied to science education & research Institute:AAR

By | February 27, 2019

Notification No. 51/1996-Customs, dated 23-7-1996 read with Notification No. 43/2017-Customs, dated 30-6-2017 and Minutes of 14th GST Council decision dated 18th/19th May, 2017  is applicable to the Applicant for import of  Equipment as listed under column (3) of the aforesaid notifications and notifications are not applicable to the OEM suppliers of imported equipment. AUTHORITY FOR… Read More »

GST Input Tax Credit on Guest House Maintenance allowed : AAR

By | October 28, 2018

Input Tax Credit on Guest House Maintenance Entitlement to take credit of tax paid on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in its ordinary course of business. Video Explanation by CA Satbir Singh Held Guest House Maintenance  : Establishing, maintaining and furnishing guest houses including landscaping by way… Read More »

Pay GST on Service provided to body Corporate created by Govt : ODISHA AAR

By | July 11, 2018

GST on Service provided to Company created by Govt Video Explanation by CA Satbir Singh in Hindi Issue : Odisha Madhyamik Shiksha Mission (OMSM), Government of Odisha, had mandated the Odisha Knowledge Corporation Limited (OKCL) to implement ICT (information and Communication Technology) project in 4000 government and government aided higher secondary schools across the State… Read More »