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Sl. NO.
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State/UT
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Name of Applicant
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Brief of Order-in-Appeal (OIA)
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Appeal Order No. & Date
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AAR Order No. & Date, against which Appeal has been filed.
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Karnataka |
Chamundeshwari Electricity Supply Corporation Limited |
(i)We set aside the ruling given vide KAR ADRG 09/2023 dated 17.02.2023 to the extent of holding that “additional surcharge collected from Open Access Consumer as per sub section (4) of Section 42 of the Electricity Act, 2003,
Clause 8.5.4 of the Tariff Policy 2016, Clause 5.8.3 of the National Electricity Policy and Clause 11 (vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under GST Act”.
(ii)We hold that the Additional Surcharge collected by the appellant should form part of the taxable value collected towards supply and distribution of electricity and accordingly exempt from payment of GST. |
KAR/AAAR/02/2024 dated 06-11-2024 |
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No.KAR ADRG 09/2023 dated 27.02.2023 |
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Karnataka |
J B Exhibitors |
We uphold the Advance Ruling Order No.KAR ADRG 30/2023 dated 15.09.2023 and dismiss the appeal filed by M/s. J.B.Exhibitors on all counts |
KAR/AAAR/01/2024 dated 05-03-2024 |
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No.KAR ADRG 30/2023 dated 15.09.2023 |