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TaxReply India Pvt Ltd

SASAN POWER LTD.
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
Gopal Mundra
Res. Counsel
Na

Petitioner / Applicant

SASAN POWER LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jun 6, 2018
Order No.

1 of 2018

Citation

2018(6) TAXREPLY 160

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ORDER

1. Brief facts of the case 1.1 M/s. Sasan Power Ltd., Sasan (hereinafter referred to as “the Applicant”), are engaged in the business of generation and sale of electricity, having Registration No. 23AAKCS072M1ZB. The applicants have been allocated captive coal mines in the State of M.P. with a condition that the coal extracted would be exclusively used in the power generation plant of the applicant. The applicant have been granted one single registration under CGST Act, 2017 for the captive coal mines as well as power plant which are situated 14 km apart. 1.2 Prior to 1.7.2017, i.e., the appointed day for roll out of GST, the applicant had been registered with Central Excise Department under the existing Central Excise Act, 1944, whereby they were discharging Central Excise duty liability on extraction and manufacture of coal from coal mines for captive consumption, in view of the provisions of the Central Excise Act, 1944. Obviously, the applicant, during the pe....

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