Tamil Nadu Generation. & Distribution Corporation Limited ., In re
Date: June 5, 2024
Subject Matter
Taxability of various charges collected in connection with the distribution of electricity
Summary
The case law discusses an appeal against an Advance Ruling No.122/AAR/2023, wherein certain charges were found to be exempt from GST, while others were found to be liable to GST. The case involves the interpretation of various legal provisions, circu…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil. Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a ment…