Page 144 - GSTL_21st May 2020_Vol 36_Part 3

390 GST LAW TIMES [ Vol. 36
47 Disconnection/Reco- It is the Reconnection charges collected for non-
nnection Fees payment of electricity bills for the earlier period. It
is not Fees as mentioned earlier. Further the
amount is collected in the Power Bill itself and not
collected separately from the consumers
48 Tariff Change Fee Fee collected for Change of Higher Tariff to lower
Tariff and vice versa due to Change of purpose of
usage of Electricity supply as per request from
consumer.
49 Ledger Abstract Fee Amount collected for providing Ledger Extract of
the installations power usage, billing, payment and
other information for a specific period of time of
consumer account as per consumer request.
50 CT Testing Fees Fees collected for testing of working conditions of
(Current Trans- current transformers at the time [of] installation of
former) Transformer.
51 Additional Security Security Deposit collected in addition to the already
Deposit existing deposits due to increase in tariff charges/
load/annual usage of electricity. The same will be
refunded at the time of surrender of installation/
permanent disconnection at consumer Request
52 Deposits on MBC Deposit Amount collected towards Burnt out meter
(Meter Burnt Cost) (for various reasons like short circuit, overload)
Pending decision Subjected to Finding fault from
either party. Refund Subjected to the condition
fault Found on Distribution side. If no fault is from
consumer the amount account as income
53 Re-Sealing charges (if At the time of Meter installation seal is put on the
found broken) meter. In case the seal is broken or tampered with
then the same needs to be replaced. Charges for
sealing the meter is collected from the consumers
54 Miscellaneous Recov- Recoveries from the consumers relating to distribu-
eries tion of electricity not specified in the above list
55 Changes of meter/ Charges collected for Changing Electro-mechanical
replacement Meters to EVM Meters request/replacement of
burnt Meter/fast gripping meters etc, at consumers
or at complaint by Meter readers.
56 Line shifting Charges Chargers levied for shifting of Line/poles from one
place to other at consumers request/as per city-
requirements like widening/construction of roads
etc
57 Delayed Payment In case delay in payment of electricity Bill, by the
Charges consumers, delay payment charges are collected
from the consumers at the rate of 1% per month
calculated for the no. of days delayed. Further the
GST LAW TIMES  21st May 2020  144