Case LawAAAR/01/2023

Transmission Corporation Of Telangana Limited ., In re

Court:: Appellate Authority for Advance Ruling
Bench:: Telangana
Date:: April 4, 2023
Type:: Advance Ruling
Members:: B V Sivanagakumari, Neetu Prasad

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Subject

GST on the services provided by TS Transco to GHMC. Members differ in their view.

Works ContractExemptionBusinessPure Service

Summary

Issue regarding exemption of tax on the services provided by TS Transco to GHMC :   In view of difference of opinion between the Members of the Appellate Authority, it shall be deemed that no advance ruling can be issued in respect of the questi…

Judgement

FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TELANGANA 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by…

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Jun 17, 2021 • Central Tax