01/ODISHA-AAAR /Appeal/2020-21 of Telecommunication Consultants India Ltd.
GST AAAR01/ODISHA-AAAR /Appeal/2020-21
Case brief
from the order text
What is this about?
Telecommunication Consultants India Ltd.…
Case summary
From the record, as published by the registry
Recorded against
Seeking an appeal against Advance Ruling passed by AAR, Odisha on the applicability and benefit/exemption w.r.t Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Entry No. 72 of Notification bearing SRO No. 306/2017-Finance Department, Govt. of Odisha to the services provided by them under the category of Information and Communication Technology (ICT) @ School Project. The AAR, while giving its ruling had mentioned that the activities of the applicant by way of supply of goods and services under the ICT project are