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GST payable on non-tariff charges recovered by electricity distribution Company
Case Law Details
- Case Name
- In re M/s Tp Ajmer Distribution Limited Florence (AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
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In re M/s Tp Ajmer Distribution Limited Florence (AAR Rajasthan)
Also Read AAAR Ruling- No GST on Delayed electricity Payment charges: AAAR
(A) SUBMISSION OF APPLICANT
1. M/s TP Ajmer Distribution Limited (‘TPADL’ or ‘Applicant’ or ‘the Company*); having Goods and Services Tax (“GST’) Registration No. 08AAGCT2158P1ZR and is engaged in the business of distribution of electricity; has submitted that,
1.1 The Tata Power Company Limited (‘TPCL’) has signed a Distribution Franchisee Agreement (‘DFA’) with Ajmer Vidyut Vitran Nigam L...
Sir,
At para 7.5, it is stated that delay payment charges of electricity bills is taxable as it forms part of taxable value in terms of Section 15(2)(d) of CGST Act. It is not understood how the said charges are taxable if electricity and the electricity distribution services are exempted.