(i)Whether the transmission and distribution of electricity as a franchisee of PSPCL charged to its consumers based on approved tariff is exempt in applicant’s hands?
(ii)What will be the rate of GST on following Tariff based charges which will be required to be mentioned in the bills to be issued to consumers of electricity as under:
(a) Energy Charges
(b) Fuel Cost Adjustment
(c) Additional Surcharge
(d) Electricity Duty
(e) Municipal Tax
(f) Infrastructure Development Fund
(h) Cow Cess
(i) Other Charges mentioned above
(iii) Is there any GST liability on Refundable Security Deposit (Consumption) & Refundable Security Deposit (Meter) collected from the intended consumers of electricity?
(iv) Are service connection charges (one time) taxable under GST when collected from intended consumers for setting up distribution and supply infrastructure, sub-station, equipment and other materials?
(v) Will there be any GST liability of Franchisee (applicant) on rebate (as mentioned in clause 15 of Franchisee Agreement) for rendering services of distribution and supply of electricity, billing and collection and maintenance of lines etc.?
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, PUNJAB
1. M/s VIVI DHA INFRASTRUCTURE PVT. LTD., as detailed in the table above and hereinafter referred to as ‘applicant.’,.had submitted an application for advance ruling in form GST ARA-01 dated 12.02.2021 seeking advance ruling on the questions detailed in the table above. The said queries were examined in light of the Section 97(2) of the GST Net, 2017 and wt.re found io be within the scope defined under the said proViSion and accordingly the application was admitted for hearing.
Proceedings Under Section 98 of CGST/PGST Act:
2. In this regard personal hearings were held on 18.02.2022 before the Advance Ruling Authority, Punjab, however, vide letter dated 16.01.2021 sent through speed post and again by email on 15.02.2022 by authoried representative of the applicant, the applicant has requested for withdrawal of the application due to some personal reason. On 18.02.2022 on the day of personal hearing the authorised representative of the applicant reiterated the same.
3. In view of the request of the applicant, without. going into the merits of the issues and questions raised by the applicant, the application is dismissed as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.
4. An Appeal against this order lies with the Punjab Appellate Authority for advance rulings, Chandigarh, in terms of Section 99 and Section 100 of the COST Act, 2017 and Section 99 and Section 100 of the POST Act, 2017 within a period of thirty days from the date of comma a lent ion of this order.
Note: The provisions of COST Act, 2017 and PGST Act, 2017 and rules framed thereunder arc almost same except a few provisions. Unless specific reference is made to such dissimilar provisions in the two Acts and rules. made thereunder. reference to provisions of CGST.Act, 2017 and COST Rules, 2017 would meal] a reference to the same provisions of POST Act, 2017 and POST Rules, 2017 and vice versa.