EFC logistics India (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, ODISHA} :Date of Order : 24-05-2024simplified explanation of the rulings by the Authority for Advance Rulings, Odisha, regarding EFC Logistics India (P.) Ltd.:Issue 1: Application for Advance Ruling on Renting/Hiring of Vehicles
Background: EFC Logistics India applied for an advance ruling to determine if the owner of a vehicle can charge GST on renting/hiring services under the Forward Charge Mechanism, despite their service being exempted.
Ruling: The Authority clarified that an advance ruling...
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