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UTTAR PRADESH METRO RAIL CORPORATION LIMITED
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

RAJENDRA KUMAR
HARILAL PRAJAPATI
Pet. Counsel
Hari Bindal
Akash Deep
Res. Counsel
---

Petitioner / Applicant

UTTAR PRADESH METRO RAIL CORPORATION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Apr 21, 2023
Order No.

UP ADRG 22/2023

Citation

2023(4) TAXREPLY 7491
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s. Uttar Pradesh Metro Rail Corporation Limited, Administrative Building, Near Dr. Bhim Rao Ambedkar Samajik Parivartan Sthal, Vipin Khand, Gomti Nagar, Lucknow Uttar Pradesh-226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AACCL5936H2Z9. 2. The applicant has submitted an application for Advance Ruling dated 04.01.2023 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question- (a) Whether the services supplied by the KESCO by way of utility shifting are integral part of services supplied by KESCO by way of distribution of electricity? (b) Whether the services supplied by the KESCO by way of utility shifting are ancillary to the principal supply of services by way of distribution ....

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