Chamundeshwari Electricity Supply Corporation Limited ., In re
Date: February 16, 2023
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
Additional surcharge collected from Open Access Consumer is liable to GST
Summary
The case involves Chamundeshwari Electricity Supply Corporation Limited (CESCL), which sought an advance ruling on various issues concerning GST applicability. The authority ruled that CESCL does not qualify as a "Governmental Authority" or…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Chamundeshwari Electricity Supply Corporation Limited, (hereinafter referred to as The applicant), No.29, 2nd Stage, Vijayanagar, Hinkal, Mysore-570017 having GSTIN 29AACCC6636P1Z1 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2…