In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka)
The issue of the exemption activities carried out by the applicant with reference to administration and Pre and Post connection charges towards supply of electricity is pending before Honorable Supreme Court of India vide SLP Diary No.s 24733/2019 dated 09-08-2019. Since the matter is sub-judice therefore advance ruling on aforesaid issue cannot be given.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT. 2017 AND UNDER SUB-SECTION (41 OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT. 2017
1. M/s Chamundeshwari Electricity Supply Corporation Limited, No.29, CESC Corporate Office, 2nd Stage, Vijayanagar, Near Hunsur Main Road, Hinkal, Mysuru- 570 017., having GSTIN number 29AACCC6636P1Z1, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act.
2. The Applicant is a limited company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of administration and Pre connection and Post Connection service of 91 services as shown below.
