Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited ., In re
Date: November 22, 2018
Subject Matter
Delayed payment surcharge attributable to supply of transmission/distribution of electricity service is exempted from GST
Summary
The Applicant is a Public Sector Undertaking fully owned by Government of Madhya Pradesh and engaged in distribution and supply of electricity in 20 districts of Madhya Pradesh. Applicant issues bills of supply of electricity to its consumers, which…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act…