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 ancillary in nature which are provided at specific request of the consumer and are not a compulsory service closely or directly related to generation or distribution of electricity. Hence, these services are leviable to GST at the prevailing rate of 18% (9% CGST+9 % SGST).
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, UTTARAKHAND
(Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttarakhand Goods and Service Tax Act, 2017)
The present proceedings are in consequence to a reference to the Appellate Authority for hearing and decision, by the Authority on Advance Rulings for the State of Uttarakhand, in terms of Section 98(5) of the Central Goods and Service Tax Act and Uttarakhand Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UKGST Act”), vide Ruling No- /2018-19 dated 20.11.2018 passed against application made by M/s Uttarakhand Power Corporation Ltd.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the UKGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the UKGST Act.
BRIEF FACTS OF THE CASE
1. In the instant case the Party, M/s Uttarakhand Power Corporation Ltd., vide their application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 sought an Advance Ruling on the question of classification and rate of GST on various receipts received by. the applicant on the count of distribution of electricity (as per Annexure-B of their application dated 23.08.2018 (received in the office of the Advance Ruling Authority for the State of Uttarakhand on 27.08.2018), the details of which are as under:
TABLE-1
