This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Services closely related to distribution of electricity are exempt from GST
Case Law Details
- Case Name
- In re Uttarakhand Power Corporation Ltd. Dehradun. (GST AAAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Uttarakhand, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
In re Uttarakhand Power Corporation Ltd. Dehradun. (GST AAAR Uttarakhand)
The appellate authority modified said advance Ruling to the following extent:
(i) In addition to services listed in serial nos 1, 2, 12, 14 & 18, six other services listed at serial nos. 3, 10,13,17 and 21 (being directly or closely related to the main service of distribution of electricity) and serial no.16 (mandatory requirement for obtaining electricity), are also fully exempt from GST
(ii) All other services as enumerated at serial nos. 4 to 9, 11, 15, 19, 20 and 22 of the Table-I above are ancil...
