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    <title>GST Ruling Application on Electricity Charges Dismissed u/s 98(2) of CGST/TNGST Act, 2017; Interpretation Argument Rejected.</title>
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    <description>Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant&#039;s argument regarding interpretation of &quot;applicant&quot; was rejected. Clarification provided on internal mechanism of &quot;call book&quot; and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.</description>
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    <pubDate>Sat, 06 Jul 2024 18:52:18 +0530</pubDate>
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      <title>GST Ruling Application on Electricity Charges Dismissed u/s 98(2) of CGST/TNGST Act, 2017; Interpretation Argument Rejected.</title>
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      <description>Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant&#039;s argument regarding interpretation of &quot;applicant&quot; was rejected. Clarification provided on internal mechanism of &quot;call book&quot; and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.</description>
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