Tata Power Delhi Distribution Limited ., In re
Date: July 10, 2023
Subject Matter
No ITC on capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distribution
Summary
The ruling discusses the issue of whether the applicant is eligible for input tax credit (ITC) for capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distributio…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, DELHI PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act&r…