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GST: Services rendered apart from ‘transmission or distribution of electricity’ by Discom are taxable
Case Law Details
- Case Name
- In re Southern Power Distribution Company of Andhra Pradesh Limited (GST AAAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Andhra Pradesh, Advance Rulings
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In re Southern Power Distribution Company of Andhra Pradesh Limited (GST AAAR Andhra Pradesh)
Ruling of AAR is upheld. Any service, other than transmission or distribution of electricity, rendered by the applicant is not covered under exemption.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
M/s. Southern Power Distribution Company of Andhra Pradesh Limited 19-3-65/A, Srinivasapuram, Tirchanoor Road, Tirupati-517503 Andhra Pradesh (hereinafter referred to as appellant) registered under GST Act. The appellant, (referred to as ‘Discom’ or ‘AP...
