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

Hon'ble Judges:

VARINDER KAUR
VIRAJ SHYAMKARN TIDKE
Pet. Counsel
Anmol Gupta
Tejpal Bansal
Vishal Gill
Res. Counsel
---

Petitioner / Applicant

PUNJAB STATE POWER CORPORATION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Punjab

Date Sep 20, 2022
Order No.

AAR/GST/PB/017

Citation

2022(9) TAXREPLY 6499
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ORDER

(1) M/s. Punjab State Power Corporation Limited, PSEB Head Office. The Mall, Patiala, Punjab-147001 (PSPCL) is a Punjab Government undertaking engaged in the generation transmission and distribution of electricity (GST Registration No. 03AAFCP5120Q1ZC) which is exempt under GST Act vide Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 (Tariff heading 9969) (2) for generation of electricity, inter-alia, an essential-raw material is 'coal' which Applicant procures from Coal India Ltd. (CIL) sources. However, as per the guidelines laid down by Ministry of Environment and Forest. Applicant having its plants located at long distance from Coal Mines are mandatorily required to get raw coal washed before captive consumption for meeting percentage ash stipulations as the ash content in raw coal being received from CIL sources is generally on higher side. (3) On the quantity procured by the Applicant from CIL Sources. Applicant pays GST @ 5% IGST along with ....

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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)