Court :
Gujarat High Court
Brief :
Recently Gujarat High Court ([TS-858-HC-2018(GUJ)-NT-Torrent Power Ltd]) has held that when a company is engaged in the business of supply and distribution of electric power which is principal supply, the ancillary and related supply such as application fee for release of connection, meter testing fees, rental charges against meter equipment/transformers capacitors, fees for shooting of meters or lines, charges for duplicate bills, shall also not be liable for GST.
Citation :
M/s TP Ajmer Distribution Limited [TS-263-AAR-2018-NT] relying upon the Circular issued on 1st March 2018
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