Case LawAAR No.02 /AP/GST/2019
Shirdi Sai Electricals Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- January 30, 2019
- Type:
- Advance Ruling
- Members:
- S. Narasimha Reddy, D. Ramesh
Subject
Supply "to" the Electricity Distribution Utilities is not exempt from GST
Exemption
Summary
M/s APSPDCL is engaged in electricity distribution system. The applicant seeks clarification whether exemption under SI.No. 10A of Notification no. 12/2017-Central Tax (Rate), dated 28.06.2017, amended by notification no. 14/2018-Central Tax (Rate),…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APSGT Act respectively) by M/s Shirdi Sai Electricals Limited., (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except…