Case LawUP ADRG 64/2020
Uttar Pradesh Power Corporation Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- September 17, 2020
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, D K Verma
Subject
GST leviable on O&M Expenses charged from subsidiary companies
Supply
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…
Judgement
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…