Advance ruling— In the instant case, appellant is a State Government undertaking mainly entrusted with the responsibility of purchase and supply of electricity to the distribution utilities. The appeal is mainly based upon the following points viz:-

A. The amount under consideration charged by the appellant from DISCOMs is consideration for supply of electricity, which is exempt from payment of GST.

B. There is no supply of service by the appellant in recovery of such expenses by way of book entries.

C. If these amount to be consideration for different supply, the same is naturally bundled and supplied in conjunction with supply of electricity, with supply of electricity being the principal supply.

D. If GST is payable on the subject amounts, the appellant is eligible to avail ITC.

Held that— In view of difference of opinion between the Members of Appellate Authority for Advance Ruling for Goods and Service Tax, Uttar Pradesh, no ruling can be issued on the questions raised by the Appellant, in terms of the provisions of Sub Section 3 of Section 101 of CGST Act, 2017. Thus the Advance Ruling issued vide Order No. UP ADRG-64/2020 dated 17.09.2020 28 TAXLOK.COM 167, by the Authority for Advance Ruling, Uttar Pradesh, is deemed to be not in operation.