https://www.taxtmi.com/caselaws?id=755757 AAR Odisha ruled that deposit work undertaken by electricity transmission company and 6% supervision charges are taxable at 9% under SAC-998631, not exempt under transmission/distribution of electricity notification. The authority held that deposit work constitutes separate supply of support services rather than composite supply with transmission services, as both applicant and consumer can independently execute such works with amounts recovered as non-tariff charges. The exemption for transmission/distribution of electricity cannot extend to deposit contribution works. However, ITC is admissible on GST paid to contractors and materials supplied for deposit work execution, as these create infrastructure used for furtherance of transmission business and qualify as plant and machinery under CGST Act provisions. en-us Fri, 17 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755757 AAR Odisha ruled that deposit work undertaken by electricity transmission company and 6% supervision charges are taxable at 9% under SAC-998631, not exempt under transmission/distribution of electricity notification. The authority held that deposit work constitutes separate supply of support services rather than composite supply with transmission services, as both applicant and consumer can independently execute such works with amounts recovered as non-tariff charges. The exemption for transmission/distribution of electricity cannot extend to deposit contribution works. However, ITC is admissible on GST paid to contractors and materials supplied for deposit work execution, as these create infrastructure used for furtherance of transmission business and qualify as plant and machinery under CGST Act provisions. Case-Laws GST Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755757