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    <title>2020 (7) TMI 106 - AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The authority ruled that GST is applicable on the supply of operation and maintenance materials and transfer of capital assets to TANTRANSCO. Additionally, GST applies to the deployment of employees as a supply of service, while transactions of physical fund flow and receipt of TANTRANSCO&#039;s income in TANGEDCO&#039;s bank account are not subject to GST. The exemption under Notification No. 12/2017-C.T. (Rate) does not apply to the transactions between the parties. Deposit Contribution Works are subject to GST, and TANGEDCO qualifies as a &#039;Government Entity&#039; under relevant GST notifications. The question regarding the applicability of GST on transmission charges by GAIL was not addressed.</description>
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