Uttar Pradesh Power Transmission Corporation Limited ., In re

Date: August 8, 2019

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Jain, Sanjay Pathak
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Subject Matter

Deposit work is not an integral part of the supply of services of transmission or distribution of electricity, hence not eligible to avail the exemption

Composite Supply

Summary

Q1). Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity? Ans: No. The deposit work under taken by the appellant are not directly related with the transmission of e…

1) M/s Uttar Pradesh Power Transmission Corporation Limited, Shakti Bhawan, 14-A, Ashok Marg, Lucknow, Uttar Pradesh – 226020 (here in after called the applicant) is a registered assessee under GST having GSTN: 09AAACU8823E1Z9. 2) The applicant is notified as the state transmission utility of Uttar Pradesh and entrusted with the business of transmission of electrical energy to various licens…

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