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Case Law Details

Case Name : In re Uttar Pradesh Power Transmission Corporation Limited (GST AAR Uttar Pradesh)
Related Assessment Year :
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In re Uttar Pradesh Power Transmission Corporation Limited (GST AAR Uttar Pradesh) i. Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity? Ans: No. ii. Whether the Deposit Work undertaken by Applicant is ancillary to the principal supply of transmission or distribution of electricity? Ans: No iii. Whether the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicab...
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