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2021 (1) TMI 1198 - AAAR - GSTLevy of GST - supply of service by the applicant Corporation in recovery of expenses from DISCOMs as well as UPPTCL and other power companies by way of book entries - inclusion of incidental expenses in value of supply - recovery against certain expenses such as interest cost, salary, depreciation, etc. - transfer of miscellaneous incomes of the applicant Corporation to DISCOMs, UPPTCL and other power companies - taxable expenditure will be allowed as ITC to the corporation for further adjustment of GST payable on recovery of expenses by way of book entries - difference of opinion. HELD THAT:- In view of difference of opinion between the Members of Appellate Authority for Advance Ruling for Goods and Service Tax, Uttar Pradesh, no ruling can be issued on the questions raised by the Appellant, in terms of the provisions of Sub Section 3 of Section 101 of CGST Act, 2017. Thus the Advance Ruling issued vide Order IN RE: M/S. UP POWER CORPORATION LTD., [2020 (9) TMI 1226 - AUTHORITY FOR ADVANCE RULLING, UTTAR PRADESH] by the Authority for Advance Ruling, Uttar Pradesh, is deemed to be not in operation.
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