https://www.taxtmi.com/caselaws?id=389104 The ruling determined that ancillary services related to electricity distribution, such as connection and supervision, are not part of the composite supply of electricity and are taxable. Services provided under government schemes like DDUGJY, IPDS, and ADSMS are taxable at 18% as they are considered commercial and industrial. Additionally, services extended to farmers' tube wells by contractors are not exempt under agricultural service provisions. en-us Mon, 08 Jul 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389104 The ruling determined that ancillary services related to electricity distribution, such as connection and supervision, are not part of the composite supply of electricity and are taxable. Services provided under government schemes like DDUGJY, IPDS, and ADSMS are taxable at 18% as they are considered commercial and industrial. Additionally, services extended to farmers' tube wells by contractors are not exempt under agricultural service provisions. Case-Laws GST Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389104