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IL&FS EDUCATION AND TECHNOLOGY SERVICES LIMITED
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

RAKESH KUMAR SHARMA
SASWAT MISHRA
Pet. Counsel
Kapil Kumar Sharma
Saumya Dubey
Amitabh Dubey
Res. Counsel
Na

Petitioner / Applicant

IL&FS EDUCATION AND TECHNOLOGY SERVICES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Nov 14, 2018
Order No.

01/ODlSHA-AAAR/Appeal/2018

Citation

2018(11) TAXREPLY 506
Original Order
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ORDER

1.1 M/s IL & FS Education and Technology Services Ltd. (hereinafter referred to the Applicant or the Appellant”), assigned with GSTIN 21AABCI2106H1ZC, having registered address at 51-KIIT, ITI Campus-14, Chandaka Industrial Estate, Khorda. Odisha-751024. had filed an application on 27 03.2018 under Section 100(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 before the Authority for Advance Ruling, Odisha (hereinafter referred to as “AAR”) seeking an Advance Ruling on the applicability of Entry No. 72 of Notification No. 12/2017-Central Tax(Rate), dated 28.06.2017, 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 category of Information and Communication Technology (ICT) @ School Project. 1.2 The Appellant is a public limited company incorporated in India and registered under the Companies Act, 1956. The Appe....

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