M/s INDIAN OIL CORPORATION LTD.

Que- (i) Whether the services supplied by UPPTCL to the Applicant are exempt from payment of GST under Entry No. 25 of Notification No. 12/2017-Central Tax(Rate) dated 28-06-2017?

Ans- (i)- The application is not admitted, under Section 98(2) read with Section 95(a) of CGST Act, 2017/UPGST Act, 2017 for the reason that the applicant has raised questions as a recipient of service

Que-(ii)-Subject to above, whether the Applicant is eligible to claim Input Tax Credit(ITC) of the tax paid on services received from UPPTCL?

Ans-(ii)- Not answered as question 1 is not admitted.

Que-(iii)-Subject to above, whether the Applicant is liable to deduct Tax at Source(TDS) on the amount paid to UPPTCL for services supplied by it?

Ans-(iii)-Not answered as question I is not admitted.

States/UT
Order No. & Date
UP_AAR_88 dated 03.12.2021
Order date
03-12-21
Category
97(2), (b) &(d)
Year