GST Applicability on Supervision Fees for MVVNL Projects

In re Madhvanchal Vidyut Vitran Nigam Limited (GST AAR Uttar Pradesh)

In the dynamic landscape of India’s Goods and Services Tax (GST) regime, businesses often seek clarity on tax liabilities for different operational models. A recent ruling by the GST Authority for Advance Rulings (AAR) in Uttar Pradesh addressed a crucial query from Madhvanchal Vidyut Vitran Nigam Limited (MVVNL) regarding GST applicability on supervision fees for electric line installations arranged by customers. This article delves into the details of the case, the ruling, and its implications for similar businesses.

Detailed Analysis

Background of the Case

Madhvanchal Vidyut Vitran Nigam Limited (MVVNL), a prominent electricity distribution company, operates under two distinct models for installing electric lines:

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