i) Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 bearing description 'Transmission or distribution of electricity by an electricity transmission or distribution utility' with respect to the non-tariff charges recovered from its customers?
(ii) Whether TPADL is liable to pay tax on the aforesaid recovery made from its customer?
States/UT
Order No. & Date
RAJ/AAR/2018-19/02 Dt. 11-05-2018
Order date
11-05-18
Category
97(2)(b)(e)&(g)
Year