This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Implications of Deposit Works: AAR Rulings on Supply, Valuation & ITC for PVVNL
Case Law Details
- Case Name
- In re Pashchimanchal Vidyut Vitran Nigam Limited (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
In re Pashchimanchal Vidyut Vitran Nigam Limited (AAR Uttar Pradesh)
The Uttar Pradesh Authority for Advance Ruling (AAR) has addressed key questions raised by M/s Pashchimanchal Vidyut Vitran Nigam Limited (PVVNL) regarding the applicability of Goods and Services Tax (GST) on deposit works undertaken by the company. PVVNL, a subsidiary of Uttar Pradesh Power Corporation Ltd., sought clarity on whether its involvement in deposit works for electricity infrastructure development qualifies as a taxable supply under the Central Goods and Services Tax (CGST) Act, 2017.
The Applicat...
