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KONKAN RAILWAY CORPORATION LIMITED
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

GOPAL KRISHNA PATI
P.K. MOHANTY
Pet. Counsel
Vishal Sheth
Arup Bagui
Res. Counsel
---

Petitioner / Applicant

KONKAN RAILWAY CORPORATION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Sep 20, 2022
Order No.

02/ODISHA-AAR/2022-23

Citation

2022(9) TAXREPLY 6476
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ORDER

Subject: M/s KONKAN RAILWAY CORPORATION LIMITED, Plot No. 06, 2nd floor,3rd Floor, Belapur Bhawan, Sector-11, CBD Belapur, Navi Mumbai, Thane, Maharashtra , 400614 (herein after referred to as the ‘Applicant’) having GSTIN, Temporary user ID: 212200000229AR9, has 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 the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant sought for an advance ruling in respect of the following questions. (A). Whether separate registration is required in Odisha state? If yes, whether E-tender document/LOA would suffice as address proof since nothing else is with the Applicant and service recipient will not provide any other proof? (B). If registration is not required in Odisha state and if we purchase goods from a supplier of Maharashtra and want to ship goods directly from the premises of a supplier of Maha....

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