Electricity Transmission Utility Services Deemed Taxable When Modifying Infrastructure at Third-Party Request Under GST Regulations
Case-Laws
GST
The AAR ruled on GST applicability for electricity transmission utility services. The key findings are: shifting/raising transmission towers at third-party request constitutes a taxable supply under service category “agreeing to do an act” (HSN 999792). The services are not transmission-related but infrastructure modification services. The sup
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