Case Law Details
In re Uttar Pradesh Power Corporation Limited (GST AAR Uttar Pradesh)
Q-1 Whether there is a supply of service by the applicant Corporation in recovery of expenses from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence, liable to GST.
ANS-1 The Application is liable to pay GST on the O&M Expenses charged from its subsidiary companies.
Q-2 Whether inclusion clause in subsection (2) of section 15 of CGST Act, 2017 providing for inclusion of incidental expenses in value of supply apply to applicant’s case (i.e recovery, by way of book entries, of O&M expenses from DISCOMs as well as UPPTCL and other power companies)when there is no supply of a service by the Corporation to the DISCOMS as well as UPPTCL and other power companies so as to make the stated recoveries from DISCOMS UPPTCL and other power companies liable to GST, if answer to question 1 is negative.
ANS-2 As the supplies have been held as taxable as per 1 above the no2 becomes infructuous.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
