Whether capital subsidy received/receivable by the applicant is liable to be included in the Transaction Value for the purpose of calculation of GST?


Last updated: 19 March 2021

Court :
Odisha AAR

Brief :
M/s Nexustar Lighting Project Private Limited, Plot No.306,1815,3102, House No.-17, Surya Vihar, Near KiIT Square, Bhubaneswar, Odisha-751024 ( herein afterreferred to as the 'Applicant") having a GSTIN: 21AAGCN3434J1ZO, is a company 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/cach under the CGST Act and the SGST Act. 

Citation :
ORDER NO.03/0DISHA-AAR/2020-21/DATED

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