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of 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 supply is chargeable at 18% GST under Section 7 of CGST Act, 2017. Time of supply follows Section 13 of CGST Act. The value of supply is determined under Section 15 of CGST Act. Input tax credit availability depends on whether the construction relates to plant and machinery or immovable property. The ruling clarifies that infrastructure modification services for dedicated consumers are taxable commercial transactions.
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