https://www.taxtmi.com/caselaws?id=394691 Optional and separately charged infrastructure works linked to electricity transmission are not treated as part of the exempt supply of transmission of electricity. The AAR held that construction or erection of bays, substations, overhead lines and underground cables, along with pro-rata, supervision, line, registration, and operation and maintenance charges, are not naturally bundled with transmission service and therefore do not form a composite supply. The exemption for transmission or distribution of electricity applies only to the transmission service itself, while the ancillary recoveries are taxable under the relevant construction service heading or the residual category, as applicable. en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 18 Mar 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394691 Optional and separately charged infrastructure works linked to electricity transmission are not treated as part of the exempt supply of transmission of electricity. The AAR held that construction or erection of bays, substations, overhead lines and underground cables, along with pro-rata, supervision, line, registration, and operation and maintenance charges, are not naturally bundled with transmission service and therefore do not form a composite supply. The exemption for transmission or distribution of electricity applies only to the transmission service itself, while the ancillary recoveries are taxable under the relevant construction service heading or the residual category, as applicable. Case-Laws GST Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394691