GST payable on O&M Expenses charged from subsidiary companies

In re Uttar Pradesh Power Corporation Limited (GST AAR Uttar Pradesh) Q-1 Whether there is a supply of service by the applicant  Corporation in recovery of expenses  from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence, liable to GST. ANS-1 The Application  is liable to pay GST on the O&M Expenses charged from its  subsidiary companies. Q-2 Whether inclusion clause in subsection (2) of section 15 of CGST Act, 2017 providing for inclusion of incidental expenses in value of supply apply to applicant’s  case (i.e recovery, by way of book entries, of...