Purvanchal Vidyut Vitran Nigam Limited ., In re
Date: April 20, 2023
Subject Matter
Where customers bear the costs of material and execution work, and the applicant only charges for supervision, GST should be charged solely on the supervision fees.
Summary
The ruling pertains to Purvanchal Vidyut Vitran Nigam Limited, an electricity distribution company. The AAR deliberated on whether the value of material and execution work for the installation of power transmission lines should be included in the tax…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s PURVANCHAL VIDYUT VITRAN NIGAM LIMITED, MD Office, Vidyut Nagar, Ground Floor, DLW Road, Bhikharipur , Varanasi Uttar Pradesh-221004 (here in after referred to as the applicant) is a registered assessee under GST ha…