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2019 (3) TMI 840

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....ng Rights provided by the Steel & Mines Department, Govt of Odisha to the applicant would attract GST under reverse charge under Section 9(3) of the CGST Act, 2017. 1.0 M/s. Balasore Alloys Limited, Balgopalpur, Rasalpur, Odisha-756020 (hereinafter referred to as the 'Applicant') assigned with GSTIN 21AAAC13967P1Z9 having registered address at Balgopalpur, Rasalpur, Odisha-756020, have filed an....