https://www.taxtmi.com/caselaws?id=294108 The Appellate Authority determined that Deposit Work is neither integral to nor ancillary to the supply of transmission or distribution of electricity. The exemption under Entry No. 25 for services by electricity utilities does not apply, and the Appellant is not eligible for Input Tax Credit for the independent Deposit Works. The decision emphasized the need for naturally bundled and integral supplies for a composite supply under the CGST Act, supported by legal provisions and precedents. Due to a disagreement among Authority Members, no ruling was issued, rendering the Advance Ruling inoperative. en-us Thu, 23 Jan 2020 00:00:00 +0530 Fri, 28 Feb 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294108 The Appellate Authority determined that Deposit Work is neither integral to nor ancillary to the supply of transmission or distribution of electricity. The exemption under Entry No. 25 for services by electricity utilities does not apply, and the Appellant is not eligible for Input Tax Credit for the independent Deposit Works. The decision emphasized the need for naturally bundled and integral supplies for a composite supply under the CGST Act, supported by legal provisions and precedents. Due to a disagreement among Authority Members, no ruling was issued, rendering the Advance Ruling inoperative. Case-Laws GST Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294108