i C) c ODISHA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX ( GST) RAJASWAVIHAR, B1-1013ANES ;C:VAR-751007(0DISHA) PROCEEDINGS OF THE AUTHORITY FOR ADVANCE

Date: issued 20/01-120. i C) c ODISHA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX ( GST) RAJASWAVIHAR, B1-1013ANES ;C:VAR-751007(0DISHA) PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/S.98 OF THE GOODS AND SERVICE TAX ACT, 2017 Members Present : 1. Sri Gopal Krishna Pati, IRS, Additional Commissioner, Office of the Chief Commissioner, GST, Central Excise & Customs, Bhubaneswar 2. Sri Dillip Satpathy, Special Co (Extractive summary — verify with official source.)