Page 150 - GSTL_21st May 2020_Vol 36_Part 3

396 GST LAW TIMES [ Vol. 36
be interpreted in the liberal meaning. Interpretation of statute - Doctrines of
reading down, Noscitur A Sociis and ejusdem generis - Applicability of - The doc-
trine of reading down has been applied only to sustain the constitutionality
of the statute, i.e. when two or more words which are susceptible of analogous
meaning are clubbed together, they are understood to be used in their cognate
sense.
4.2 The applicant has also referred to the judgment rendered by the
High Court of Gujarat in the matter of Torrent Power Ltd. [2018 (17) G.S.T.L. 183
(Guj.)] has given a verdict in favour of applicant on validity of Circular No.
34/8/2018-GST with regards to taxability of charges recovered for the activities
directly connected with the distribution and transmission of electricity such as
application fee, meter rent, testing fee, labour charges for shifting meters and
shifting of service line, etc.
Personal Hearing/Proceedings held on 21-11-2019
5. Sri B.C Bhatt Advocate and duly authorised representative of the
applicant company appeared for personal hearing proceedings held on 21-11-
2019 & reiterated the facts narrated in their application. And representative took
one month time to furnish the required documents.
6. Findings & Discussion :
6.1 We have considered the submissions made by the applicant in their
application for advance ruling as well as the submissions made by Sri B.C. Bhatt,
Advocate of the applicant during the personal hearing. We have also considered
the issues involved, on which advance ruling is sought by the applicant, and rel-
evant facts.
6.2 At the outset, we would like to make it clear that the provisions of
both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and
Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act,
2017) are the same except for certain provisions. Therefore, unless a mention is
specifically made to such dissimilar provisions, a reference to the CGST Act
would also mean a reference to the corresponding similar provisions under the
KGST Act.
6.3 On 19th December, 2019 the applicant company has furnished clas-
sified status document in respect of administration and Pre and Post-connection
charges towards supply and distribution of electricity as enumerated above.
6.4 The applicant will fix and recover non-tariff charges as per provi-
sions of the Karnataka Electricity Act, 2003 and regulations of the KERC and
Karnataka Electricity Regulatory Commission (KERC), 1999.
6.5 As per Circular No. 34/8/2018-GST, dated 1st March, 2018 issued
by Ministry of Finance, Government of India, it was clarified that the services by
way of transmission or distribution of electricity by an electricity transmission or
distribution utility is only exempted as per Entry Number 25 of Notification No.
12/2017-C.T. (R), dated 28-6-2017 and other services provided by the applicant to
consumer are taxable as under, -
(i) Application fee for releasing connection of electricity;
(ii) Rental Charges against metering equipment;
(iii) Testing fee for meters/transformers, capacitors etc.;

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