Whether the activities of supply installation, operation and maintenance carried out by the Applicant is classifiable as a supply of Works Contract Services?
Court :
Odisha AAR
Brief :
M/s Pinnacles Lighting Project Private Limited, Plot No.306, 1815, 3102. House No.-17, Surya Vihar, Near KIIT Square, Bhubaneswar, Odisha-75 1024 ( herein after referred to as the 'Applicant") having a GSTIN :21AAKCP2751L1ZC, 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/- each head under the CGST Act and the SGST Act.
Citation :
ORDER NO.04/ODISHA-AAR/2020-21 DATED
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