GST: Services rendered apart from ‘transmission or distribution of electricity’ by Discom are taxable

In re Southern Power Distribution Company of Andhra Pradesh Limited (GST AAAR  Andhra Pradesh) Ruling of AAR is upheld. Any service, other than transmission or distribution of electricity, rendered by the applicant is not covered under exemption. FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH M/s. Southern Power Distribution Company of Andhra Pradesh Limited 19-3-65/A, Srinivasapuram, Tirchanoor Road, Tirupati-517503 Andhra Pradesh (hereinafter referred to as appellant) registered under GST Act. The appellant, (referred to as ‘Discom’ or ‘AP...