The Odisha Authority of Advance Ruling (AAR) held that there will be no Goods and Service Tax (GST) on the grounds of reverse charge which is applied to the Supply of service to Odisha Power Transmission Corporation Limited.
The petitioner is the owner of the Electric power company service limited (TEPSCO) which is a Japan-based company with associated Tokyo Electric Power Company, Holding Inc, which is a Japan-based company and has inserted in a consensus on 13th April 2018 through the Indian entity Odisha Power Transmission Corporation Limited (OPTCL), in which the consultants has done a consensus to give the consultancy to Odisha Transmission System Improvement Project, Odisha, India.
Under the Odisha Goods and Services Act, 2017 and Central Goods and Services Tax Act, 2017 
Two judges G.K.Pati and H.K.Mishra state that the supply of service to OPTCL which is not an import of service for section 2(11) of the IGST Act. The beneficiary will not stand to pay GST on reverse charge in terms of Notification No. 10/2017 integrated Tax (Rate) on 28.06.2017.
The tax is thus payable to the petitioner as the supplier is giving its services in the country and urged to pay the GST 
Under Section 103(2) as the declaration of the void under Section 104(1) of the GST, Act AAR specifies that the ruling is directed to the provisions.
