UK/AAAR/07/2018-19 of M/s Uttarakhand Power Corporation Limited
GST AAARUK/AAAR/07/2018-19
Case brief
from the order text
What is this about?
M/s Uttarakhand Power Corporation Limited…
Case summary
From the record, as published by the registry
Recorded against
The appellate authority modified said advance Ruling to the following extent: (i)In addition to services listed in serial nos 1, 2, 12, 14 &18, six other services listed at serial nos. 3, 10,13,17 and 21 (being directly or closely related to the main service of distribution of electricity) and serial no.16 (mandatory requirement for obtaining electricity), are also fully exempt from GST (ii) All other services as enumerated at serial nos. 4 to 9, 11, 15, 19, 20 and 22 of the Table-I above are ancillary in nature which are provided at specific request