Page 139 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LTD. 385
CASES CITED
Doypack Systems Pvt. Ltd. v. Union of India — 1988 (36) E.L.T. 201 (S.C.) — Referred .............. [Para 4.1]
Torrent Power Ltd. v. Union of India — 2018 (17) G.S.T.L. 183 (Guj.) — Referred ....... [Paras 4.2, 6.7, 6.9]
TP Ajmer Distribution Ltd. — 2018 (14) G.S.T.L. 309 (A.A.R. - GST) — Referred ......................... [Para 6.6]
Union of India v. Torrent Power Ltd. — 2020 (34) G.S.T.L. J137 (S.C.) — Referred ................ [Paras 6.9, 7]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 34/8/2018-GST, dated 1-3-2018 ......................................... [Paras 4.2, 6.5, 6.6, 6.7]
REPRESENTED BY : Shri B.C. Bhat, Advocate, for the Assessee.
[Order]. - M/s. Chamundeshwari Electricity Supply Corporation Lim-
ited, No. 29, CESC Corporate Office, 2nd Stage, Vijayanagar, Near Hunsur Main
Road, Hinkal, Mysuru-570 017, having GSTIN Number 29AACCC6636P1Z1, has
filed an application for Advance Ruling under Section 97 of the CGST Act, 2017
read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017
read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the
fee of Rs. 5,000-00 each under the CGST Act and the KGST Act.
2. The Applicant is a limited company and is registered under the
Goods and Services [Tax] Act, 2017. The applicant has sought advance ruling in
respect of administration and Pre-connection and Post-Connection service of 91
services as shown below.

S. Amount Collected by Description of Service
No. CESC for providing
Various Services
ADMINISTRATION-FEES/AMOUNT COLLECED FOR
ADMINISTRATION RELATED SUPPLY
1 RTI Application Fee Application Fee Collected from Information seekers
as Prescribed by the Govt. for giving information to
the applicant seeking Information under RTI Act.
2 Amount Collected Amount Collected from the Applicant seeking In-
towards providing formation, as Prescribed by the Govt. for providing
information under additional information under RTI Act.
RTI Act.
3 Departmental Exam Exam fees collected from employees for appearing
fees collected from to the Exams conducted by department (CESC/
employees of CESC/ KPTCL) for promotions as per departmental norms.
KPTCL
4 E.M.D-Earnest Money Earnest Money Deposit received (cash, cheque, BG)
Deposit against tender notification as. As per terms and
condition of the Tender, Deposit paid to company
by vendors for applying for tender for various
work contracted for improvement and enhance-
ment of distribution network. The EMD/Security
Deposit/BG will be refunded after final settlement
of the account or cancellation of Work Order
5 Interest on Bank Short Interest received from Bank for short term Deposit.
Term Deposit It is shown as Other income in the P/L account

GST LAW TIMES  21st May 2020  139