Below is the compilation of Rulings by AAR Odisha. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.
Case: Balasore Alloys Ltd. dated: 13.02.2019
Query: Applicability of notification issued under the provisions of GST Act,
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Case: Indian Institute of Science Education and Research dated: 13.02.2019
Query: Applicability of notification issued under the provisions of GST Act, and Determination of the liability to pay tax on any goods or services or both.
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Case: Prabhat Gudakhu Factory dated: 05.02.2019
Query: Classification of Gudkhu under GST Act, 2017.
Please click “HERE” to download the order
Case: Utkal Polyweave Industries Pvt Ltd. dated: 16.11.2018
Query: Classification of Polypropylene Leno Bags
Please click “HERE” to download the order
Case: Superwealth Financial Enterprises (P) Ltd. dated: 31.10.2018
Query: Applicability of Entry No.03 of Notification No.12/2017 dated 28.06.17
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Case: Telecommunication Consultants India Ltd dated: 09.10.2018
Query: Applicability of entry No.72 of Notification No.12/20107-CT dated 28.06.2017 read with entry No.72 of Notification No.SRO No.306/2017-Finance Department to the services provided by the applicant under the ICT@School project.
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Case: Nalco dated: 28.09.2018
Query: 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.
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Case: IL&FS Education and Technology Services Ltd. dated: 20.06.2018 Query: Applicability of entry No.72 of Notification No.12/2017 dated 28.06.2017 read with entry No.72 of Notification SRO No.306/2017-Finance department to the services provided by the applicant under the ICT @ school project.