Uttar Pradesh Power Transmission Corporation Limited is covered under the definition of the term 'Government Entity' in terms of Notification No. 11/2017- Central Tax (Rate) dated 28th June 2017, as amended by Notification No. 31/2017- Central Tax (Rate) dated 13th October 2017.
Authority for Advance Ruling — ‘Government Entity’ – The Applicant is engaged in the business of transmission of electrical energy to various licensees within the State of Uttar Pradesh. Further, Government of Uttar Pradesh (GoUP), has notified them as the state transmission utility of Uttar Pradesh. The Applicant has sought an Advance Ruling as to whether Uttar Pradesh Power Transmission Corporation Limited is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017. The authority observed that the applicant fulfill the conditions required of being a “Government Entity”, in terms of Notification No. 11/2017- CTR dated 28th June 2017, as amended by Notification No. 31/2017- CTR dated 13th October 2017.
Held that:- The Hon’ble Authority for Advance Ruling ruled that the applicant is covered under the definition of the term ‘Government Entity’.
Uttar Pradesh Power Transmission Corporation Limited is covered under the definition of the term 'Government Entity' in terms of Notification No. 11/2017- Central Tax (Rate) dated 28th June 2017, as amended by Notification No. 31/2017- Central Tax (Rate) dated 13th October 2017.
Authority for Advance Ruling — ‘Government Entity’ – The Applicant is engaged in the business of transmission of electrical energy to various licensees within the State of Uttar Pradesh. Further, Government of Uttar Pradesh (GoUP), has notified them as the state transmission utility of Uttar Pradesh. The Applicant has sought an Advance Ruling as to whether Uttar Pradesh Power Transmission Corporation Limited is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017. The authority observed that the applicant fulfill the conditions required of being a “Government Entity”, in terms of Notification No. 11/2017- CTR dated 28th June 2017, as amended by Notification No. 31/2017- CTR dated 13th October 2017.
Held that:- The Hon’ble Authority for Advance Ruling ruled that the applicant is covered under the definition of the term ‘Government Entity’.