Tamil Nadu Generation and Distribution Corporation Limited ., In re
Date: March 29, 2021
Subject Matter
Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST. AAR ruling upheld.
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…
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 by Tvl.Tamil Nadu Generation and Distribution Corporation Limited (hereinafter referred to as `Appellant’). The appellant is registered under GST vide GSTIN 33AADCT4784E1ZC.The appeal is filed against the Order No. 14/AAR/2020 dated 20.04.2020…