https://www.taxtmi.com/caselaws?id=440432 Shifting of transmission lines and construction or installation of substations or transmission lines for third parties on a contribution basis were treated as a separate taxable service under GST, not as exempt electricity transmission. The activity was classified under service heading 998631 and valued on the transaction value, comprising the total amount recovered for material, labour and supervision. It was not regarded as a works contract on the facts. Input tax credit on the related material and services was held admissible because they were used in the course or furtherance of business, and the fact that the asset remained owned by the applicant did not bar credit. en-us Tue, 30 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440432 Shifting of transmission lines and construction or installation of substations or transmission lines for third parties on a contribution basis were treated as a separate taxable service under GST, not as exempt electricity transmission. The activity was classified under service heading 998631 and valued on the transaction value, comprising the total amount recovered for material, labour and supervision. It was not regarded as a works contract on the facts. Input tax credit on the related material and services was held admissible because they were used in the course or furtherance of business, and the fact that the asset remained owned by the applicant did not bar credit. Case-Laws GST Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440432