Electricity Transmission Services Taxed at 9%; No GST Exemption, ITC Allowed With Reversal for Business Use.
Case-Laws
GST
The deposit work undertaken by the applicant and 6% supervision charges received for supervision and monitoring of deposit work related to transmission or distribution of electricity do not qualify for exemption under Entry 25 of N/N. 12/2017-CT (R) dated 28.06.2027 issued under GST Laws, as they are ancillary/incidental to the principal supply of transmission or di
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