Purvanchal Vidyut Vitran Nigam Limited ., In re
Date: August 15, 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 involves an electricity distribution company that installs electric lines for customers. The company offers two modes of installation: one where they arrange materials and handle installation, and another where customers arrange materials…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,UTTAR PRADESH The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 ( here-in-after referred to as ” the CGST Act and UPSGST Act”) by M/s Purvanchal Vidyut Vitran Nigam Limited Bhikharipur Varanasi, Uttar Pradesh (here-in-after…