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TOKYO ELECTRIC POWER COMPANY, HOLDING INC.
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

HRUSHIKESH MISHRA
GOPAL KRISHNA PATI
Pet. Counsel
Ankit Bhardwaj
Res. Counsel
Na

Petitioner / Applicant

TOKYO ELECTRIC POWER COMPANY, HOLDING INC.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Oct 1, 2020
Order No.

02/0DISHA-AARJ2020-21

Citation

2020(10) TAXREPLY 3656
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ORDER

Subject: Tokyo Electric Power Company, Holding Inc., (hereinafter referred as the “Applicant”), a Japan based Company having a GSTIN : 212000000193ARK, 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 ₹ 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant under his application dated 03.07.2020 (received in this office on 10.08.2020) sought for a ruling as to Whether the Applicant is required to be registered under Odisha Goods arid Services Act, 2017 and Central Goods and Services Act, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act w....

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