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EFC LOGISTICS INDIA PVT. LTD.
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ABHAY GUPTA
NIHAR RANJAN NAYAK
Pet. Counsel
Vikash Kumar Rateria
Res. Counsel
---

Petitioner / Applicant

EFC LOGISTICS INDIA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date May 24, 2024
Order No.

Order No. 08/ODISHA-AAR/2023-24

Citation

2024(5) TAXREPLY 9903
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ORDER

Subject: M/S EFC Logistics India Pvt Ltd (herein after referred to as the 'Applicant') having principal place of business/registered office/corresponding address At Mahatab Road, Cuttack, 753012 bearing GSTIN 21AABCE3742R2Z1 has 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 fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in respect of the following questions. (a) Whether the supplier, being the owner of the vehicle itself, can charge GST on rental/hiring services under the Forward Charge Mechanism. Even though his service is exempted. (b) If the answer to question above is "yes", whether the Applicant being a Goods Transport Agency, be able to claim the Input Tax Credit in terms of Section 16 of GST Act 2017, (hereinafter to be refer as CGST/OGST Act), on the basis of suppliers invoices 1.1 At the outset, ....

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