Uttar Pradesh Power Corporation Limited ., In re
Date: September 17, 2020
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Abhishek Chauhan, D K Verma
Subject Matter
GST leviable on O&M Expenses charged from subsidiary companies
Summary
It is not disputed that the Applicant Corporation and its subsidiaries are separate business entities registered under the Corporate Law and are engaged in the activity of providing electricity in the state of UP. The relationship between Applicant C…
1. Uttar Pradesh Power Corporation Limited, Shakti Bhawan, 14, Ashok Marg, Lucknow (hereinafter referred to as “Applicant”) is a State Government undertaking and is registered under GST having GSTIN: 09AAACU5088M4ZM. 2. The Applicant has submitted an Application for Advance Ruling dated 30.04.2020 alongwith duly filled Form ARA-01 ( the Application Form for Advance Ruling) accompanied…