https://www.taxtmi.com/caselaws?id=434568 A Karnataka AAR held that a Government-owned applicant was neither a "Governmental Authority" nor a "Local Authority", so it remained liable to file Form GSTR-9 and GSTR-9C. It also ruled that input tax credit is available on capitalised inward supplies and on reverse charge tax, but only to the extent permitted under section 17(2) and Rules 42 and 43 where exempt supplies are also made. Additional Surcharge collected from open access consumers was treated as taxable consideration under GST. Wheeling and Banking Charges, however, were held exempt as charges connected with exempt electricity transmission or supply. en-us Fri, 17 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434568 A Karnataka AAR held that a Government-owned applicant was neither a "Governmental Authority" nor a "Local Authority", so it remained liable to file Form GSTR-9 and GSTR-9C. It also ruled that input tax credit is available on capitalised inward supplies and on reverse charge tax, but only to the extent permitted under section 17(2) and Rules 42 and 43 where exempt supplies are also made. Additional Surcharge collected from open access consumers was treated as taxable consideration under GST. Wheeling and Banking Charges, however, were held exempt as charges connected with exempt electricity transmission or supply. Case-Laws GST Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434568