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INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARCH
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ANAND SATPATHY
NILANJAN PAN
Pet. Counsel
Pramod Kumar Panda
Res. Counsel
Na

Petitioner / Applicant

INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARCH

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Feb 13, 2019
Order No.

07/ODISHA-AAR/2018-19

Citation

2019(2) TAXREPLY 504

Original Order
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ORDER

1.0 M/s. Indian Institute of Science Education and Research, Berhampur (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AABA10732K1Z5 having registered address At- Transit Campus, Govt. ITI, Engineering School Road, Berhampur, Odisha-760010 have filed an application on 06.12.2018 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 ‘Applicability of Notification issued under the provisions of GST Act’. The Applicant enclosed copies of challans as proof of payment of ₹ 5, 000/- for SGST bearing CIN No. SBIN18112100021878 dated 12.11.2018 and ₹ 5000/- for CGST Vide CIN No. SBIN18112100081112 towards the fee for Advance Ruling. The Applicant has declared that the question raised in the application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The jurisdictional ....

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