Chamundeshwari Electricity Supply Corporation Limited ., In re
Date: November 5, 2024
Subject Matter
Additional surcharge collected from Open Access Consumer is NOT liable to GST
Summary
The case concerns whether the additional surcharge collected by an electricity supplier from Open Access consumers is taxable under the Goods and Services Tax (GST) Act. The Authority for Advance Ruling (AAR) had previously ruled that this additional…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1 At the outset we would like to make it clear that the provisions of CGST Act. 2017 and KGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore. unless a mention is…