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INDIAN INSTITUTE OF TECHNOLOGY, ROORKEE, FINANCE AND ACCOUNTS OFFICE.
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
VIVEKANAND MAURYA
Pet. Counsel
Pavitra H Arora
Gopal Kumar Rastogi
Res. Counsel
---

Petitioner / Applicant

INDIAN INSTITUTE OF TECHNOLOGY, ROORKEE, FINANCE AND ACCOUNTS OFFICE.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Jun 19, 2024
Order No.

Advance Ruling No: 01/2024-25 in Application No: 07/2023-24

Citation

2024(6) TAXREPLY 11087

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ORDER

Note: An appeal against this ruling lies before the appellate authority for advance ruling under Section 100 (1) of the Uttarakhand Goods and Services Tax Act, 2017, constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. PROCEEDINGS 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/ SGST Act) and the rules made there under filed by M/s Indian Institute of Technology Roorkee, Finance And Accounts Office, Main Building, IIT Roorkee, Roorkee, Haridwar, Uttarakhand-247667 (herein after referred to as the “applicant”) and registered with GSTIN-05AAAL10033R4Z2 under the CGST Act, 2017 read with the provisions of the UK GST Act, 2017 (hereinafter referred to as ‘the applicant’). 2. In the application dated 30.03.20....

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