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UTILITY POWERTECH LTD.
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

S. K. BUXY
RAJESH KUMAR SINGH
Pet. Counsel
Mahavir S.jain
Naresh P Nahar
Res. Counsel
Na

Petitioner / Applicant

UTILITY POWERTECH LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Jun 14, 2018
Order No.

STC/AAR/02/2018

Citation

2018(6) TAXREPLY 99
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ORDER

1. The Applicant M/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Mannavaram in Andhra Pradesh, (GST No. 37AACCN9505A1ZQ) has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017, seeking advance ruling on the following points :- a. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power Projects Pvt Ltd. (NBPPL), Mannavaram in Andhra Pradesh. b. Whether such transaction will be categorized as an intrastate or interstate transaction? c. If the applicant charge IGST on such transaction considering the transaction as interstate; will the IGST charged, be available as input tax credit to M/s NBPPL against their output tax liability subject to Section 17(5). 2. Facts of the case:- I. The applicant M/s Utility Powertech Ltd., Sipat, Bilaspur, (C.G.) ....

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