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Distribution of electricity to consumers & transmission of electricity from sub-stations is exempt from GST

November 30, 2019[2019] 111 500 (AAR - ANDHRA PRADESH)

GST: In case of applicant distribution licensee engaged in distribution of electricity to consumers and transmission of electricity from sub-stations, services rendered apart from transmission or distribution of electricity are taxable

GST: Supplies made by contractors to applicant an electricity distribution agency on programs Deendayal Upadhyay Gram Jyoti Yojana for Rural Electrification (DDUGJY), Integrated Power Development Scheme (IPDS) and Agricultural Demand Side Management Scheme (ADSMS) are not covered in Notification No.24/2017-Central Tax (Rate), dated 21-9-2017 for availing concessional rate of 12 per cent GST rate and accordingly are taxable at 18 per cent GST

GST: Only supply of services by applicant an electricity distribution agency by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to tubewell of farmer or agriculturist for agricultural activities are exempted vide Notification No.14/2018- Central Tax (Rate), dated 26-7-2018 and not contractors providing services to applicant

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