Vinayak Air Products Private Ltd ., In re
Date: May 31, 2021
Subject Matter
GST leviable on Water and electricity charges and notional rent of the land, provided free of charge by recipient
Summary
In the instant case, BHEL CFFP are providing rent free land and free electricity & water to the applicant and thus tolerating all the expenditure incurred on these free of cost items. Therefore, inputs provided free of cost by the recipient of re…
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s Vinayak Air Products Private Ltd., HEEP-BHEL, Oxygen Plant, WEX, Ranipur, Haridwar, Uttarakhand (here in after referred to as the applicant’) is registered with the GSTN having Registration No. 05AABCV9136E1ZF and seeking advanc…