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TP CENTRAL ODISHA DISTRIBUTION LIMITED, POWER
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ABHAY GUPTA
NIHAR RANJAN NAYAK
Pet. Counsel
Niranjan Swain
Adhiswar Kumar Varshney
Res. Counsel
---

Petitioner / Applicant

TP CENTRAL ODISHA DISTRIBUTION LIMITED, POWER
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date May 17, 2024
Order No.

05/ODISHA-AAR/2023-24

Citation

2024(5) TAXREPLY 10445
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ORDER

Subject: TP Central Odisha Distribution Limited (hereinafter referred to as the 'Applicant') having principal place of business/registered office/corresponding address at Power House Square, Unit-8. Bhubaneswar-751012 bearing GSTIN 21AAHCT8404D1ZQ has filed an application for advance ruling under Section 97 of CGST Act 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in respect of the following question: (a) Whether “Deposit Work” undertaken by the Applicant and 6% supervision charges received for supervision and monitoring of deposit work is an integral part of supply of services of transmission or distribution of electricity and exempted under Entry 25 of Notification No. 12/2017-CT (R) dated. 28.06.2027 issued under GST Laws. Alternatively, whether the same is ancillary / incidental to the principal supply of transmission or distribu....

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