Tamil Nadu Generation and Distribution Corporation Limited ., In re
Date: April 19, 2020
Subject Matter
Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST
Summary
1. The AAR ruled that the transaction between Generation and Distribution Corporation (TANGEDCO) and Tamil Nadu Transmission Corporation (TANTRANSCO) will attract GST in all the transactions related to supply of operation and maintenance materials wh…
M/s. Tamil Nadu Generation and Distribution Corporation Limited, Administrative office at 144, Anna Salai, NPKRR Maaligai, Chennai-600002 (hereinafter called the Applicant or TANGEDCO) is engaged in the generation and distribution of electricity. They are registered under GST vide GSTIN 33AADCT4784E1ZC. They have preferred an application seeking Advance Ruling on the following:- 1. GST applicabili…