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Case Law Details

Case Name : In re Vividha Infrastructure Pvt. Ltd (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/015
Date of Judgement/Order : 03/03/2022
Related Assessment Year :
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In re Vividha Infrastructure Pvt. Ltd (GST AAR Punjab)

(i)Whether the transmission and distribution of electricity as a franchisee of PSPCL charged to its consumers based on approved tariff is exempt in applicant’s hands?

(ii)What will be the rate of GST on following Tariff based charges which will be required to be mentioned in the bills to be issued to consumers of electricity as under:

(a) Energy Charges

(b) Fuel Cost Adjustment

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