Pashchimanchal Vidyut Vitran Nigam Limited ., In re

Date: July 31, 2024

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Amit Kumar, Harilal Prajapati
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Subject Matter

Applicability of GST on deposit works related to electricity infrastructure

ValuationSupplyWorks ContractConsideration

Summary

In this case, the applicant, PVVNL, a subsidiary of the Uttar Pradesh Power Corporation, engaged in depositing works related to electricity infrastructure, sought an advance ruling on several questions regarding their operations under the GST framewo…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  UTTAR PRADESH ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST  ACT, 2017  1. M/s Pashchimanchal Vidyut Vitran Nigam Limited (PVVNL), having registered office at Urja Bhawan, Victoriya Park, Meerut, Uttar Pradesh-250001 (hereinafter referred as “the applicant”) having GSTIN- 0…

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