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2022 (2) TMI 829 - AAR - GSTExemption from GST - transmission of electricity - applicability of Entry No. 25 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - eligibility to claim Input Tax Credit (ITC) of the tax paid on services received from UPPTCL - liability to deduct Tax at Source (TDS) on the amount paid to UPPTCL for services supplied by it. Whether the services supplied by UPPTCL to the Applicant are exempt from payment of GST under Entry No. 25 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017? - HELD THAT:- It is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them - In the instant case, the supply is being undertaken by UPPTCL and the applicant is the only recipient of supply. Accordingly, this question is not liable for admission before this authority and therefore not admitted for consideration on merits of the case. Whether the Applicant is eligible to claim Input Tax Credit (ITC) of the tax paid on services received from UPPTCL? - HELD THAT:- If an action or event is subject to something, it needs something to happen before it can take place. It means the second question is subject to answer of first question. If the services supplied by the UPPTCL to the applicant are exempt, then there is no question of input tax credit of the same. The question of input tax credit only arises, when the services supplied by the UPPTCL to the applicant are taxable. As we have not admitted the first question for the advance ruling, the answer of second question (being subject to first question) is not being answered because the same is out of purview of authority of advance ruling. Whether the Applicant is liable to deduct Tax at Source (TDS) on the amount paid to UPPTCL for services supplied by it? - HELD THAT:- If an action or event is subject to something, it needs something to happen before it can take place. It means the third question is subject to answer of first question. If the services supplied by the UPPTCL to the applicant are exempt, then there is no question of deduction of TDS. The question of deduction of TDS only arises, when the services supplied by the UPPTCL to the applicant are taxable - as the first question for the advance ruling is not admitted, the answer of third question (being subject to first question) is not being answered because the same is out of purview of authority of advance ruling.
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