Page 164 - GSTL_14th May 2020_Vol 36_Part 2

266 GST LAW TIMES [ Vol. 36
No. 3 of Notification No. 11/2017-C.T. (Rate) and 9% SGST in terms of corre-
sponding State Notification. [paras 12, 12.1, 12.2]
Electricity services - Transmission of Electricity services by Govern-
ment company - Charges recovered from customers - Pro rata charges, supervi-
sion charges, proportionate line charges, registration fees and operation and
maintenance charges, recovered by service provider from consumers - Classifi-
able under residual category of services, i.e., “999799-Other services” - Charge-
able to 18% GST (9% CGST + 9% SGST). [paras 13, 14, 15]
Ruling in favour of department
REPRESENTED BY : S/Shri J.C. Patel, Advocate and G.G. Thakkar, for the
Assessee.
[Order]. - Advance Ruling No. GUJ/GAAR/R/12/2019 (in Application
No. Advance Ruling/SGST & CGST/2018/AR/5).
2. M/s. Gujarat Energy Transmission Corporation Ltd., Sardar Patel
Vidyut Bhavan, Race Course, Vadodara-390007 (hereinafter referred to as the
“Applicant” or “GETCO” for the sake of brevity), vide Annexure ‘A’ sheet to
their application dated 8-2-2018, specifically mentioned their queries as under :
“Whether or not the cost of construction/erection of Bays/Sub-
Stations, Overhead lines and Underground Cables and other charges in-
cluding pro rata charges, supervision charges, proportionate line charges,
registration fees and operation and maintenance charges, recovered by
the Applicant from the consumers, forms part of the value of supply of
service of “Transmission of Electricity” under Section 15 of the Central
Goods and Services Tax [Act], 2017 and since the said service is exempt-
ed from GST under Sr. No. 25 of Notification No. 12/2017-Central Tax
(Rate), dated 28-6-2017 and Notification No. 12/2017-State Tax (Rate),
dated 30th June, 2017, the same are not liable to GST?”
2.1 The Applicant, vide Annexure ‘B’ & ’C’ sheet to their application
dated 8-2-2018, has submitted the Statement of Facts, which are as follows :
(A) Statement of the relevant facts having a bearing on the questions
on which the Advance Ruling is required;
(i) The Applicant is a Company incorporated under the Compa-
nies Act, 1956, which was promoted by the erstwhile Gujarat
Electricity Board and is also holder of Registration certificate
bearing No. 24AABCG4029R2ZC.
(ii) In exercise of powers conferred under Section 39(1) of the
Electricity Act, 2003, the Gujarat Government, by Notification
No. GHU-2004-31-GEB-1 104-2946-K, dated 29th May, 2004,
notified the Applicant (GETCO) as “State Transmission Utili-
ty (STU)” with effect from 1st June, 2004. Accordingly, the
Applicant is a “State Transmission Utility (STU)”, as defined
under Section 2(67) of the Electricity Act, 2003 read with Sec-
tion 39(1) of the said Act.
(iii) As a State Transmission Utility (STU), the Applicant supplies
the “Service of Transmission of Electricity” to consumers.
(iv) As a State Transmission Utility supplying the Service of
“Transmission of Electricity”, the Applicant is required under
Section 39 of the Electricity Act, 2003, to provide non-
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