Electricity services exemption challenged. Distribution licensee entitled to exemption notification. Circular ultra vires. Interim protection granted.
Case-Laws
GST
Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 – respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 – petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification – clarification in circula
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