Tamil Nadu Generation & Distribution Corporation Limited ., In re
Date: June 20, 2024
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Jayapriya, A Valli
Subject Matter
Value of Deposit Contribution Works under the 'Self Execution Schemes'
Summary
The case law pertains to a dispute regarding the valuation of taxable supply for Deposit Contribution Works (DCW) under the "Self-Execution Scheme" as per Section 9 read with Section 15 of the CGST/TNGST Acts. The Applicant argues that only…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Tamil Nadu Generation and Distribution Corporation Limited, 144, NPKRR Maaligai, Anna Salai, Mount Road, Chennai – 600002 (hereinafter called as ‘the Applicant’) is engaged in the generation and distribution of electricity. They are registered under GST Act with GSTIN 33AADCT4784E1ZC. They have fil…