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IL & FS EDUCATION & TECHNOLOGY SERVICES LTD
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ANAND SATPATHY
NILANJAN PAN
Pet. Counsel
Kapil Sharma
Vineesh Khanna
Res. Counsel
Na

Petitioner / Applicant

IL & FS EDUCATION & TECHNOLOGY SERVICES LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Jun 20, 2018
Order No.

01/Odisha-AAR/18-19

Citation

2018(6) TAXREPLY 27
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ORDER

M/s IL & FS Education and Technology Services Ltd. (hereinafter referred to as the Applicant) assigned with GSTIN 21AABCI2106H1ZC having registered address at 51-KIIT, ITI Campus-14, Chandaka Industrial Estate, Khorda, Odisha-751024, have filed an application on 27.03.2018 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 applicability of Entry No. 72 of Notification No.12/2017-Central Tax read with Entry No. 72 of Notification bearing SRO No. 306/2017-Finance Department, Government of Odisha to the services provided by them under the ICT @ School Project. They enclosed copy of challan as proof of payment of ₹ 10,000/-bearing CIN No.PUNBI8032100004499 dated 05.03.2018 towards the fee for Advance Ruling . After due verification of the Application and other aspects, the application is admitted. 1.1 Entry No. 72 of Notification No. 12/2017-Central Tax being r....

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