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INDIAN OIL CORPORATION LTD.
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

ABHISHEK CHAUHAN
VIVEK ARYA
Pet. Counsel
Narendra Singhvi
S.k. Pathak
Mukul Jain
Res. Counsel
---

Petitioner / Applicant

INDIAN OIL CORPORATION LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Dec 3, 2021
Order No.

UP ADRG 88/2021

Citation

2021(12) TAXREPLY 5268
Original Order
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ORDER

1. M/s IINDIAN OIL CORPORATION LTD, TC 39-V, INDIAN OIL BHAWAN, Vibhuti Khand, Gomti Nagar, Lucknow-226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACI1681G1ZN. 2. The applicant has submitted as under- i. The Applicant is a company registered in India and is, inter-alia, a government owned oil and gas corporation under the Ministry of Petroleum and Natural Gas. The Applicant has a refinery at Mathura. ii. The Applicant is, inter-alia, manufacturing and supplying goods, on which appropriate GST is charged and paid. Such goods involve Naphtha having HSN 271012, SKO and Furnace Oil having HSN 271019, iii. Currently, M/s. Dakshinanchal Vidyut Vitran Nigam Limited, Agra (‘DVVNL') is the licensed electricity distribution company in the area of IOCL Mathura and hence, supplying the electricity to it through grid at 220KV Voltage level. iv. The Applicant applied for 72MW bulk power at 220KV voltage level v....

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