Page 148 - GSTL_21st May 2020_Vol 36_Part 3

394 GST LAW TIMES [ Vol. 36
87 Amount Collected Amount collected from Consumers for execution of
towards Deposit Deposit Contribution Works in relation to the Elec-
Contribution Works tricity connection at Layouts. The amount is the
(DCW) cost collected against the purchase of goods and
labour cost for the estimated work subsequently
paid to the contractors upon completion of work.
88 One time mainte- For Power connections at the time of formation of
nance cost of New new layouts, one time maintenance cost will be col-
Layouts lected from the consumers.
89 Fee Collected towards Fee collected from the consumers for the physical
Inspection of Installa- Inspection of Installations like meter, capacitor, etc.
tion for supply of Electricity.
90 Rating/Re-Rating Amount collected from Supplier/Consumer for
Charges Rating/Re-Rating of Installation of Meter at the
consumers request to verify the working condition
of the Meter/meter rating
91 Supervision Charge Supervision charges collected from the consumers
for supervising the execution of the Electrical
works as Self execution work/DCW work. A 10%
supervision charges collected on total estimate cost
of the work.
3. The applicant company furnishes some facts relevant to the stated
activity :
(a) The applicant company is a limited and engaged in distribution of
electricity. In turn they procure the electricity from various power
suppliers such as KPTCL, KPCL, NTPC, KAOGA, JSW, PTCL,
PGCIL etc. In addition to that, the applicant buys power from in-
dustries and individuals and also by the Solar Power generators.
(b) The Company supplies and distributes the powers to the various
consumers, such as Companies, Industries, Commercial Shops,
Hospitals, Farmers Irrigation pumps, Individuals, Government Or-
ganizations etc., in the Mysore, Mandya, Chamarajanagar, Hassan
& Kodagu Districts. The power tariff rate is fixed by the govern-
ment as per the mutual understanding between ESCOMS.
(c) In addition to that the applicant renders other essentials services in
or relation to the distribution of Electricity to consumers like appli-
cation fee, Registration fee. Supervision fee, Security deposit, Meter
testing charges.
(d) Further the applicant has stated that Intra and inter-State supply of
Electrical energy is goods being exempted from the payment of tax-
es as per Entry Number 104 and Chapter Heading 2716 00 00 of the
Notification Number 2/2017-Central Tax (Rate), dated 28-6-2017.
And also stated that Transmission or distribution of electricity by an
electricity transmission or distribution utility being exempted from

GST LAW TIMES  21st May 2020  148