https://www.taxtmi.com/caselaws?id=406768 The exemption for transmission or distribution of electricity was confined to the statutory service itself under the Electricity Act, 2003 and did not extend to inter-company transfers of operation and maintenance materials or capital assets, so GST applied to those goods transfers. Employee deployment was taxable only where the arrangement was in substance a service supply; where employees were actually paid and controlled by the receiving utility, no service arose on those facts. Deposit contribution works, including shifting of service lines and related installations, were treated as distinct from exempt electricity distribution service and remained taxable. en-us Tue, 30 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406768 The exemption for transmission or distribution of electricity was confined to the statutory service itself under the Electricity Act, 2003 and did not extend to inter-company transfers of operation and maintenance materials or capital assets, so GST applied to those goods transfers. Employee deployment was taxable only where the arrangement was in substance a service supply; where employees were actually paid and controlled by the receiving utility, no service arose on those facts. Deposit contribution works, including shifting of service lines and related installations, were treated as distinct from exempt electricity distribution service and remained taxable. Case-Laws GST Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406768