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GST - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Distribution and supply of electricity - Government Entity - ...


Government Electricity Supply as Composite Supply: GST Exemption under Sr.No.3A Depends on Supply Type, Not Supplier/Recipient Specifics.

January 9, 2019

Case Laws     GST     AAR

Distribution and supply of electricity - Government Entity - composite supply - benefit of exemption - applicability of Sr.No.3A will be supply specific and not supplier or recipient specific. Thus it is not possible to give nay ruling about applicability of Sr.No.3A to Applicant, particularly in absence of any specific mention of supply of goods or service or both.

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