AAR: Activities undertaken by distribution utility other than 'electricity transmission/distribution', not exempt

Tamil Nadu AAR rules on GST applicability on inter-company transactions b/w applicant [Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO Ltd.)] and Tamil Nadu Transmission Corporation Limited (TANTRANSCO Ltd.), both subsidiaries of Tamil Nadu Electricity Board Limited (TNEB); Holds that GST is applicable on the following supplies to TANTRANSCO as supply of goods/services - (a) operation and maintenance materials used in the regular day-to-day func...