Kerala State Electricity Board Ltd ., In re
Date: April 2, 2023
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Sreeparvathy, Abraham Renn
Subject Matter
Eligibility of ITC on deposit works by KSEBL
Summary
The ruling discusses several scenarios related to the availing of input tax credits by KSEBL, the liability to pay GST under the reverse charge mechanism, and the issuance of GST invoices for "Deposit Works." The ruling states that KSEBL is…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. The Kerala State Electricity Board Limited (hereinafter referred to as the applicant) is carrying out the business of generation, transmission, and distribution of electricity in the State of Kerala. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST…