https://www.taxtmi.com/caselaws?id=755136 The AAR ruled that TANGEDCO's GST liability for Deposit Contribution Works should be restricted to establishment and supervision charges only. The Authority determined that TANGEDCO is neither supplier nor recipient of the works contract service, as demolition, shifting, construction, and installation services are provided by third-party contractors directly to customers. Since TANGEDCO only provides supervision services and lacks privity in other contracts, the value of services it doesn't supply cannot be included for GST purposes. The ruling clarifies that composite supply provisions don't apply when the entity isn't the primary supplier. en-us Thu, 20 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755136 The AAR ruled that TANGEDCO's GST liability for Deposit Contribution Works should be restricted to establishment and supervision charges only. The Authority determined that TANGEDCO is neither supplier nor recipient of the works contract service, as demolition, shifting, construction, and installation services are provided by third-party contractors directly to customers. Since TANGEDCO only provides supervision services and lacks privity in other contracts, the value of services it doesn't supply cannot be included for GST purposes. The ruling clarifies that composite supply provisions don't apply when the entity isn't the primary supplier. Case-Laws GST Thu, 20 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755136