https://www.taxtmi.com/caselaws?id=392105 Consumer-specific deposit work for electricity infrastructure was treated as a separate supply, not a naturally bundled composite supply with transmission or distribution of electricity, because transmission can occur independently and the charges are separately recovered as non-tariff charges. The exemption for transmission or distribution services under Notification No. 12/2017-Central Tax (Rate) was therefore held inapplicable to the deposit work and related recoveries. Input tax credit was also denied, as the infrastructure created under the deposit work was treated as immovable property and not plant and machinery, bringing it within the blocked-credit provisions for construction activity. en-us Mon, 05 Aug 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392105 Consumer-specific deposit work for electricity infrastructure was treated as a separate supply, not a naturally bundled composite supply with transmission or distribution of electricity, because transmission can occur independently and the charges are separately recovered as non-tariff charges. The exemption for transmission or distribution services under Notification No. 12/2017-Central Tax (Rate) was therefore held inapplicable to the deposit work and related recoveries. Input tax credit was also denied, as the infrastructure created under the deposit work was treated as immovable property and not plant and machinery, bringing it within the blocked-credit provisions for construction activity. Case-Laws GST Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392105