Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited ., In re
Date: November 22, 2018
Subject Matter
Not possible to give ruling in absence of any specific mention of supply of goods or service or both.
Summary
The Applicant is a Public Sector Undertaking fully owned by Government of Madhya Pradesh and engaged in distribution and supply of electricity in western Madhya Pradesh. The Applicant have submitted that as per their interpretation of law, the exempt…
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 Pashchim Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST…