Case Law Details
Case Name : In re Tamil Nadu Generation. & Distribution Corporation Limited (GSTAAR Tamilnadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re Tamil Nadu Generation. & Distribution Corporation Limited (GST AAR Tamil Nadu)
The Tamil Nadu Generation & Distribution Corporation Limited (TANGEDCO) sought clarification on the GST liability concerning various charges collected in connection with the distribution of electricity. This ruling provides insights into the taxability of different utility charges under GST regulations.
Scope of the Application: TANGEDCO’s application falls within the purview of Section 97(2) of the CGST/TNGST Act, making it admissible for advance ruling under Sections 97(2)(b) and (e). The appli...
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