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BALASORE ALLOYS LIMITED
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ANAND SATPATHY
NILANJAN PAN
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

BALASORE ALLOYS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Feb 13, 2019
Order No.

08/ODISHA-AAR/2018-19

Citation

2019(2) TAXREPLY 545
Original Order
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ORDER

Subject: GST Act, 2017-Advance Ruling U/s 98 - Whether Mining Rights provided by the Steel & Mines Department, Govt of Odisha to the applicant would attract GST under reverse charge under Section 9(3) of the CGST Act, 2017. 1.0 M/s. Balasore Alloys Limited, Balgopalpur, Rasalpur, Odisha-756020 (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AAAC13967P1Z9 having registered address at Balgopalpur, Rasalpur, Odisha-756020, have filed an application on 15.01.2019 under Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on the aforesaid subject. 2.0 Before taking up the application for consideration, the Applicant vide letter No. BAL/GST-Corres/134 dated 05.02.2019 informed in writing to withdraw the application filed under Section 97 of CGST/OGST Act,2017. Since, the Applicant is no more desirous of the ruling sought for the a....

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