Advance ruling application regarding maintainability, levy of ...

Advance ruling on GST levy on electricity network charges, cross-subsidy surcharge, etc. not admitted for services under Sec 98(2). Applicant's argument rejected.

Case Laws GST

July 6, 2024

Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant's argument regarding interpretation of "applicant" was rejected. Clarification provided on internal mechanism of "call book" and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.

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Advance ruling application regarding maintainability, levy of ...

Advance ruling on GST levy on electricity network charges, cross-subsidy surcharge, etc. not admitted for services under Sec 98(2). Applicant's argument rejected.

Case Laws GST

July 6, 2024

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