TP Central Odisha Distribution Limited ., In re

Date: May 16, 2024

Court: Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
Judge(s)/Member(s): Abhay Gupta, Nihar Nayak
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Subject Matter

Deposit work and supervision charges received in Electricity transmission/distribution are subject to GST

ExemptionInput Tax CreditComposite Supply

Summary

The case involves the analysis of whether "Deposit Work" and the 6% supervision charges received by the Applicant for such work are integral to the supply of services concerning the transmission or distribution of electricity and are thus e…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA Subject: TP Central Odisha Distribution Limited (herein after referred to as the ‘Applicant’) having principal place of business/registered office /corresponding address at Power House Square, Unit – 8, Bhubaneswar-751012bearing GSTIN 21AAHCT8404D1ZQ has filed an application for advance ruling under Section 97 of CGST…

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