This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No GST exemption on Deposit Work undertaken by State Transmission Utility
Case Law Details
- Case Name
- In re Uttar Pradesh Power Transmission Corporation Limited (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Uttar Pradesh Power Transmission Corporation Limited (GST AAR Uttar Pradesh)
i. Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity?
Ans: No.
ii. Whether the Deposit Work undertaken by Applicant is ancillary to the principal supply of transmission or distribution of electricity?
Ans: No
iii. Whether the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicab...
