Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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.
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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