Chamundeswari Electricity Supply Corporation Limited ., In re

Date: July 12, 2023

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

Activity of electric vehicle charging amounts to the supply of services under SAC '9987 14' attracting 18% GST

Input Tax Credit

Summary

The ruling revolves around a limited company engaged in the sale of electrical energy and transmission & distribution of electricity. The company intends to set up public charging stations for electric vehicles (EVs) and charge a fee for the char…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  KARNATKA M/s. Chamundeswari Electricity Supply Corporation Ltd., # 29, 2nd Stage, Vijayanagar, Hinkal, Hinkal Village, Mysuru – 570017, Karnataka, having GSTIN 9AACCC6636P1Z1, have filed an application for Advance Ruling under Section 97 of T Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read wi…

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