TANGEDCO - GST Clarification Circular

<p>From:???????????????????????????????????????????????????????????????????? To:</p><p>K. Balakrishnan, M.Com., ACMA., DLL.,??????? ? ? All Superintending Engineers/EDC Chief Financial Controller/General,</p><p>144 Anna salai,</p><p>Chennai — 600002.</p><p>?</p><p>LetterNo.CFC/GL/ <strong>FC/TAX/AAO/GST/D. I’m ??/ </strong>24, <strong>dt.01.03.2024?</strong></p><p>Sub: TANGEDCO-GST-Clarification given by Hon’ble the Authority</p><p>for Advance Rulings order- GST on some services withdrawn prospectively -Reg.</p><p>Ref: 1. Advance Ruling No.122/AR/2023 Dated 19.12.2023.</p><p>?</p><p>TANGEDCO had filed clarification before the Hon’ble Authority for Advance Ruling regarding the applicability of GST on all miscellaneous service charges collected on 06.03.2023.</p><p>In this regard, it is informed that the Hon’ble the Authority for Advance Ruling, Tamil Nadu had clarified vide its order above cited that there is no GST on Belated payment surcharge (BPSC), Dishonored cheque service charge, Wheeling/ Networking charges. As the order of AAR is binding on TANGEDCO it is informed that GST shall not be levied on the following account codes.</p><p>?</p><figure class="table"><table><thead><tr><th>S.No.</th><th>Description</th><th>Account Code</th></tr></thead><tbody><tr><td>1</td><td>Belated payment surcharge (BPSC)</td><td>62250</td></tr><tr><td>2</td><td>Dishonored Cheque Service Charge</td><td>62955</td></tr><tr><td>3</td><td>Wheeling Charges</td><td>61,800 & 61,804?</td></tr><tr><td>4</td><td>Networking Charges</td><td>61855</td></tr></tbody></table></figure><p>It is also informed that instructions have been issued to IT wing to ma ke suitable modifications in the HT/LT billing packages.</p><p>?</p>