Case Law Details
Case Name : In re Manipal Energy & Infratech Ltd. (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Manipal Energy & Infratech Ltd. (GST AAR Karnataka)
Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate) is applicable for services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc., which attracts levy of 12%.Please become a Premium member. If you are already a Premium member, login here to access the full content.
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sir Welcome HESCOM is a government of karnataka owned Electricity distribution company with 100% share. As per the GST resume GST is not applicable to Transmission and distribution of Electricity. Hence, HESCOM is a Electricity Distributng company. Any works and services provided and service taken by company is for the company’s Distribution of Electricity only. If vehicle hired is also for the same and not for the other works/own works. works carried out belong to out of and in the course of Distrition of electricity only. hence in my opinion in the broader sense any activity carried out by the Electricity company is fully exempt from payment of GST. suppose if company constructs house and give it to the other people then this type of activity is not in the course of transmission and distribution of Electcity then it is taxable.