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TaxReply India Pvt Ltd

TATA POWER DELHI DISTRIBUTION LIMITED
(Authority for Advance Ruling, Delhi)

Hon'ble Judges:

ANUP KUMAR
LEKH RAJ
Pet. Counsel
Ritu Gupta
Res. Counsel
---

Petitioner / Applicant

TATA POWER DELHI DISTRIBUTION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Delhi

Date Jul 11, 2023
Order No.

01/DAAR/2023

Citation

2023(7) TAXREPLY 7613
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ORDER

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act” and “DGST Act” respectively) by M/s Tata Power Delhi Distribution Limited seeking advance ruling in respect of the following issue.- 1. Whether the input tax credit (ITC) for input and input services is available to the applicant in undertaking “consumer funded jobs”? 2. Whether input tax credit for the capital goods is available to the applicant in undertaking “consumer funded jobs” i.e. creating infrastructure for electricity distribution? 3. If it is held that the Applicant is eligible for ITC of tax paid on inputs and input services used in manner as stated in the application, then whether any amount of such ITC is required to be reversed under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules? 4. If it is hel....

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