GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]

GST - Supervision- Charges - Company - Electricity - Installation-Material - Exempt - Borne - Recipient-AAR-TAXSCAN

The Authority for Advance Ruling (AAR), Uttar Pradesh has held that Goods and Services Tax (GST) is applicable on the Supervision Charges collected by the Electricity Distribution Company for Electricity Line Installation while the Material Costs are exempt from GST when it is borne by the service recipient himself. The applicant, M/s. Purvanchal Vidyut Vitran…

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