Question ID :
Services of state load despatch centre
It is to apprise that as per the notification no.122017-CT(R),SI.No.25, "service by way of transmission or distribution of electricity transmission or distribution utility is exempt from GST. "
Further,it is to apprise that as per the point 4 of circular no.3482018-GST dated 01.03.2018 issued by tax research unit, Ministry of Finance, Government of India,"THE OTHER SERVICES SUCH AS
1.APPLICATION FEE FOR RELEASING CONNECTION OF ELECTRICITY,
2.RENTAL CHARGES AGAINST METERING EQUIPMENT,
3.TESTING FEES FOR METERSTRANSFORMERS,
4.LABOUR CHARGES FROM CUSTOMERS FOR SHIFTING OF METERS OR SHIFTING OF SERVICE LINES,
5. CHARGES FOR DUPLICATE BILL,
PROVIDED BY "DISCOMS" to consumers are taxable.
Kindly take the cognizance of section 31 of Electricity Act,2003 which is as follows
( Constitution of State load dispatch centres)-
(1) The state government shall establish a centre to be known as the state load despatch centre for the purpose of exercising the powers and discharging the functions under this part.
(2) The state load dispatch centre shall be operated by a Government company or any authority or corporation established or constituted by or under any state Act, as may be notified by the state government.
provided that until a government company or authority or corporation is notified by the the state government, the state transmission utility shall operate the state load despatch centre,
"Provided further that no state load despatch centre shall engage in the business of trading in electricity".
We are the state load despatch centre in state of Uttar Pradesh and we are working under the State transmission utility i.e.Uttar Pradesh Power Transmission corporation Limited.we are charging fees from customers for following functions as per the section 32 of Electricity Act,2003 which is as follows
(1) The state load despatch centre shall be the apex body to ensure integrated operation of the power system in a state.
(2) The state load despatch centre shall
(a) be res
May 18, 2018