{"id":73531,"date":"2025-09-18T08:30:35","date_gmt":"2025-09-18T03:00:35","guid":{"rendered":""},"modified":"2025-09-18T08:30:35","modified_gmt":"2025-09-18T03:00:35","slug":"charges-for-deposit-works-deemed-incidental-to-transmission-qualifying-for-exemption-under-entry-25a-of-notification-12-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73531","title":{"rendered":"Charges for deposit works deemed incidental to transmission, qualifying for exemption under Entry 25A of Notification 12\/2017"},"content":{"rendered":"<p>Charges for deposit works deemed incidental to transmission, qualifying for exemption under Entry 25A of Notification 12\/2017<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92626\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Charges for deposit works deemed incidental to transmission, qualifying for exemption under Entry 25A of Notification 12\/2017Case-LawsGSTThe AAR upheld that charges recovered by the applicant from consumers for deposit work (material and erection charges,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73531","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73531"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73531\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}