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STATE INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARANCHAL LTD
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
RAMESHVAR MEENA
Pet. Counsel
Saurabh Gupta
Hari Singh Negi
Res. Counsel
Preeti Manral

Petitioner / Applicant

STATE INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARANCHAL LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Jul 13, 2022
Order No.

06/2022-23

Citation

2022(7) TAXREPLY 6262
Original Order
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ORDER

PROCEEDINGS 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s State Industrial Development Corporation of Uttaranchal Ltd., (SIDCUL), 2911E, IT Park, Sahastradhara Road, Dehradun, Uttarakhand, 248001 (herein after referred to as the “applicant”) and registered with GSTIN - 05AAHCS7324R2ZQ under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. In the application dated 02.05.2022, the applicant submitted that the work of Electrification and or Construction (Erection, installation and commissioning) of Electric Substations/ Increase in the capacity of Electric Substations etc. are being undertaken through M/s Uttarakhand Power Corporation Ltd. (UPCL) (a Government of Uttarakhand undertaking) and M/s Power Transmission Corporation of Uttarakhand Limite....

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