Classification of Goods — In the present case applicant has sought advance ruling on classification and applicability of GST rate on the services rendered while supply/ distribution of electric energy.

Held that— we hold that the following services provided by UPCL, Dehradun are exempted from GST :

(1) Charges for distribution and supply of electricity such as fixed charge, demand charge, energy charge, fuel charge adjustment, excess load demand charge, low power factor surcharge, low voltage surcharge/high voltage rebate, wheeling charge, cross subsidy surcharge and additional surcharge etc.;

(2) Delayed payment surcharge;

(3) Assessment against theft and unauthorized use of electricity;

(4) Security deposits at the time of release of new LT connection and for enhancement in sanctioned load;

(5) Security deposits at the time of release of new HT/EHT connection and for enhancement in sanctioned load;

But as regard to other services rendered by the applicant as detailed in Annexure B, we have different views on this aspect as discussed supra. Since we have different views on that particular issues we are making a reference to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.—Uttrakhand Power Corporation Ltd., In Re… [2018] 06 TAXLOK.COM 089 (AAR-Uttarakhand)