https://www.taxtmi.com/caselaws?id=373927 A writ petition was maintainable because the summons was issued on the basis of the challenged circular and effective relief had to be tested against that circular itself. On taxability, charges such as application fee, meter rent, testing fee and similar ancillary amounts linked to transmission and distribution of electricity were held to be naturally bundled with the exempt principal supply. The court applied the principle that naturally bundled services take the character of the main service under the earlier regime, and that a composite supply is taxed according to the principal supply under GST. The circular could not sever those ancillary services from the exempt supply and treat them as taxable. en-us Wed, 19 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373927 A writ petition was maintainable because the summons was issued on the basis of the challenged circular and effective relief had to be tested against that circular itself. On taxability, charges such as application fee, meter rent, testing fee and similar ancillary amounts linked to transmission and distribution of electricity were held to be naturally bundled with the exempt principal supply. The court applied the principle that naturally bundled services take the character of the main service under the earlier regime, and that a composite supply is taxed according to the principal supply under GST. The circular could not sever those ancillary services from the exempt supply and treat them as taxable. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373927