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ANJALI ENTERPRISES
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

GOPAL KRISHNA PATI
DILLIP SATPATHY
Pet. Counsel
Chandrasekhar Chand
Res. Counsel
---

Petitioner / Applicant

ANJALI ENTERPRISES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Apr 15, 2021
Order No.

01/ODISHA-AAR/2021-22

Citation

2021(4) TAXREPLY 4535
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ORDER

Subject: M/s Anjali Enterprises, Plot No-853/1431, Saila Nivas, Madhusudan Nagar, Bhubaneswar-751001, Odisha (herein after referred to as the ‘Applicant’) having a GSTIN : 21CIGPP8275G1Z2 , is a Proprietorship Concern filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant having assigned with GSTIN number 21CIGPP8275G1Z2 sought for an advance ruling in respect of the following question. “Whether fitting of battery is mandatory in two & three-wheeled battery powered electric vehicles (here-in-after referred to as ‘the subject goods’) while selling the same to the dealers for getting the benefit of 5% GST rate applicable for electrically operated vehicles?” 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the O....

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