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TaxReply India Pvt Ltd

ESSEL MINING INDUSTRIES LIMITED
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ABHAY GUPTA
NIHAR RANJAN NAYAK
Pet. Counsel
Saurabh Bhise
Biswajit Bhaduri
Res. Counsel
---

Petitioner / Applicant

ESSEL MINING INDUSTRIES LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Aug 27, 2024
Order No.

01/ODISHA-AAR/2024-25

Citation

2024(8) TAXREPLY 10689
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ORDER

Subject: M/s. Essel Mining Industries Limited (herein after referred to as the 'Applicant') having principal place of business/registered office / corresponding address at Plot no. 1297/1298/1299, Essel Mining Industries Ltd, Cinema Hall Lane, Kendujhar, Odisha -758035bearing GSTIN 21AAACE6607LlZUhas 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 question: “Whether handover of Building and Civil Structure, including railway siding, by the applicant to OMCL tantamount to sale of building and covered under clause no.5 to Schedule III of the CGST Act, 2017?” 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is....

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