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PUNJAB STATE CORPORATION POWER LIMITED
(Appellate Authority for Advance Ruling, Punjab)

Hon'ble Judges:

RAJESH PURI
KAMAL KISHOR YADAV
Pet. Counsel
Atul Gupta
Res. Counsel
---

Petitioner / Applicant

PUNJAB STATE CORPORATION POWER LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Punjab

Date Mar 20, 2023
Order No.

Order No. 02/AAAR/2023 333-35

Citation

2023(3) TAXREPLY 7453
Original Order
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ORDER

PROCEEDINGS At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Punjab Goods and Services Tax Act, 2017, (hereinafter referred to as, “CGST Act, 2017 and PGST Act, 2017”) are the same except for certain provisions Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the PGST Act. FACTS OF THE CASE: M/S Punjab State Power Corporation Limited (PSPCL) (hereinafter referred to as, “the appellant”) holding GSTN 03AAFCP5120Q1ZC is a Punjab Government undertaking engaged in generation and distribution of Electricity. 2. The transmission or distribution of electricity is exempt under GST Act, vide Notification No. 12/2017 dated 28th June, 2017 (Tariff heading 9969). For the generation of electricity, the appellant requires essential raw-material &ldqu....

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