In re Tamil Nadu Generation & Distribution Corporation Limited (GST AAR Tamilnadu)
AAR held that The value of Deposit Contribution Works’ to be adopted by the applicant on`Self Execution Schemes’ shall be the amount charged and received by the applicant in relation to the said service. It further held that The value to be adopted by the applicant for Deposit Contribution Works’ under the ‘Self Execution Schemes’ shall be restricted to “Establishment and Supervision charges” and “Other charges” if charged and received from the recipient of service.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
M/s. Tamil Nadu Generation and Distribution Corporation Limited, 144, NPKRR Maaligai, Anna Salai, Mount Road, Chennai – 600002 (hereinafter called as ‘the Applicant’) is engaged in the generation and distribution of electricity. They are registered under GST Act with GSTIN 33AADCT4784E1ZC. They have filed an application seeking Advance Ruling on the following :-
1) What is the value of the “Deposit Contribution Works” that must be adopted by this Applicant on the Self-Execution Schemes for the purposes of paying applicable taxes under the Central Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Act, 2017.
2) Should the value adopted by the Applicant for “Deposit Contribution Works” for the purpose of discharging applicable Goods & Services Tax be restricted to the “Establishment and Supervision Charges” & other charges if applicable that the Applicant charges for and receives in the case of the self-execution scheme.
2.1 The Applicant submitted a copy of challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017.
