TP Ajmer Distribution Ltd., In re

Date: May 11, 2018

Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): NITIN WAPA AND SUDHIR SHARMA
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Subject Matter

Services provided by electricity transmission or distribution utility with respect to the non-tariff charges recovered from their customers are not eligible for exemption

Exemption

Summary

The applicant M/s TPADL   is engaged in the business of distribution of electricity.  In order to distribute electricity, TPADL carries out various activities such as Application fees, Reconnection Charges, Security Deposits against Meters,…

(A) SUBMISSION OF APPLICANT 1.  M/s TP Ajmer Distribution Limited ('TPADL' or 'Applicant' or 'the Company’); having Goods and Services Tax ("GST') Registration No. 08AAGCT2158P1ZR and is engaged in the business of distribution of electricity; has submitted that. 1.1 The Tata Power Company Limited ('TPCL') has signed a Distribution Franchisee Agreemen…

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