Case Law Details
Case Name : In re M/s Tp Ajmer Distribution Limited Florence (AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2018-19/02
Date of Judgement/Order : 11/05/2018
Related Assessment Year :
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
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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.