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GST payable on O&M Expenses charged from subsidiary companies
Case Law Details
- Case Name
- In re Uttar Pradesh Power 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
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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...
