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INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARCH
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

NARESH PENUMAKA
BISHNUPADA SETHI
Pet. Counsel
Pramod Kumar Panda
Res. Counsel
Na

Petitioner / Applicant

INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARCH
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Jun 13, 2019
Order No.

02/ODISHA-AAAR/2019-20

Citation

2019(6) TAXREPLY 982
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ORDER

Indian Institute of Science Education and Research, Berhampur (Appellant) has filed an appeal before AAAR, Odisha on 18.03.2019 aggrieved by advance ruling no 07/ODISHA-AAR/2018-19 dated 05.02.2019 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar under Section 100 of the Odisha Goods and Service Tax Act, 2017 /CGST Act, 2017. 2.0. The Appellant, holding valid registration certificate issued under the CGST Act, 2017 and OGST Act, 2017 bearing GSTIN 21AABA10732K1Z5 is stated to be an Educational Institute established by the Ministry of HRD, Government of India and constituted as an Autonomous Body under the NITSER Act of 2007 and inter alia engaged in imparting Science Education and Research. 2.1. The appellant submitted that by virtue of the Customs Notification No 51/ 1996 dated 23.07.1996 they were exempted from payment of Customs Duty in excess of 5% of the duty of Customs leviable as per First Schedule to the Customs Tariff Act, 1975 ....

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