Uttarakhand Power Corporation Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- March 29, 2019
- Type:
- Advance Ruling
- Members:
- Hasan, Jawalkar
Subject
Services which are directly or closely related to generation and distribution of electricity are completely exempted
Summary
In short, all services which are directly or closely related to generation and distribution of electricity will be completely exempted and any other ancillary’ service (akin to the ones included in the exclusion clause of the said para 4 of the…
Judgement
The present proceedings are in consequence to a reference to the Appellate Authority for hearing and decision, by the Authority on Advance Rulings for the State of Uttarakhand, in terms of Section 98(5) of the Central Goods and Service Tax Act and Uttarakhand Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UKGST Act”), vide Ruling No- /2018-19 dated 20.11.…