All the Supplies made in relation to Distribution of electricity are not exempt under GST The AAAR, Tamil Nadu, in the matter of M/S Tamil Nadu Generation and Distribution Corporation Limited, [Order-in-Appeal No. TN/AAAR/12/2021 of dated March 30, 2021] has upheld the ruling of the AAR and held that GST is applicable on supply of operation and maintenance materials used in regular day-to-day...

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