https://www.taxtmi.com/caselaws?id=418578 The AAR, Uttar Pradesh declined to rule on GST exemption for electricity transmission services under Entry No. 25 of Notification No. 12/2017-Central Tax (Rate). The authority held that advance rulings can only be sought regarding supplies undertaken by the applicant, not supplies received from others. Since UPPTCL was the supplier and applicant was merely the recipient, the primary question was inadmissible. Consequently, related questions regarding Input Tax Credit eligibility and TDS liability were also not answered as they were dependent on the inadmissible primary question. en-us Fri, 03 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418578 The AAR, Uttar Pradesh declined to rule on GST exemption for electricity transmission services under Entry No. 25 of Notification No. 12/2017-Central Tax (Rate). The authority held that advance rulings can only be sought regarding supplies undertaken by the applicant, not supplies received from others. Since UPPTCL was the supplier and applicant was merely the recipient, the primary question was inadmissible. Consequently, related questions regarding Input Tax Credit eligibility and TDS liability were also not answered as they were dependent on the inadmissible primary question. Case-Laws GST Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418578