Case LawAdvance Ruling Order No. 122/AAR/2023
Tamil Nadu Generation. & Distribution Corporation Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 18, 2023
- Type:
- Advance Ruling
- Members:
- Jayapriya, Indira
Subject
Taxability of various charges collected in connection with the distribution of electricity
Composite SupplyPrincipal Supply
Summary
The case law involved a GST Advance Ruling sought by the Applicant regarding the taxability of various charges collected by them, including network/wheeling charges, cross subsidy surcharge, and additional charges, in connection with the distribution…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s Tamil Nadu Generation. & Distribution Corporation Limited, 144, Anna Salai, Chennai 600 002 (hereinafter called as “the Applicant”) are registered under the GST Acts with GSTIN: 33AADCT4784E1ZC. 2.1 The Applicant submitted a copy of challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule…