National Aluminum Company Limited (Nalco) ., In re
Date: January 21, 2019
Subject Matter
Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments will qualify for ITC
Summary
The ruling of the AAR that inward supplies received by the Applicant by way of management, repair, renovation, alteration or maintenance service or goods received for furnishing the residential colony shall not qualify for input tax credit is found t…
M/s. National Aluminium Company Limited (Appellant-I), aggrieved by the Advance Ruling No.02/ODISHA-AAR/18-19, dated 28.09.2018, pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR), has filed an appeal before AAAR, Odisha, on 05.11.2018, under Section 100 of the Odisha Goods and Services Tax Act, 2017 / CGST Act, 2017. Commissioner, CX & GST, Bhubaneswar (Appellant-II) has…