GST on transactions between TANGEDCO & TANTRANSCO

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu) A. GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd. 1. GST is applicable on the following as the same are ‘supply of goods’ to TANTRANSCO:- a. Supply of Operation and maintenance materials used in the regular day to day functioning; and b. Transfer of capital Assets 2. GST is applicable on the deployment of employees to TANTRANSCO as the same is supply of Service 3. GST is not applicable on the following as the same are transaction in money:- a. Tra...