M D Power Transmission Corporation of Uttaranchal Limited ., In re

Date: September 26, 2022

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Rameshvar Meena
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Subject Matter

Premium and Annual Lease Rent charged by Forest Department is liable to reverse charge

SupplyClassificationReverse Charge MechanismConsideration

Summary

1. UK CAMPA falls under the category of State Government . 2. Services rendered through the Forest Department of State Government of Uttarakhand, for which compensation is paid by PTCUL, qualifies as a ‘supply of services’ as per section…

PROCEEDINGS 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s M D Power Transmission Corporation of Uttaranchal Limited, Vidyut Bhawan, Near ISBT Crossing, Saharanpur Road, Majra, Dehradun, Uttara…

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