Charges for deposit works deemed incidental to transmission, qualifying for exemption under Entry 25A of Notification 12/2017
Case-Laws
GST
The AAR upheld that charges recovered by the applicant from consumers for deposit work (material and erection charges, pro-rata charges, supervision charges, proportionate line charges, registration fees) constitute incidental and ancillary activities to the principal supply of transmission of electricity. Relying on dictionary definitions and prior
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