https://www.taxtmi.com/caselaws?id=772466 Maharashtra AAR ruled that a state electricity transmission utility's services of shifting/height raising transmission towers/lines for dedicated consumers like railways and highway authorities constitute taxable supply under GST. The authority held these services fall under "agreeing to do an act for consideration" classified under heading 999792, attracting 18% GST. Time of supply follows Section 13 of CGST Act 2017, with value determined under Section 15. Similarly, construction of EHV substations/lines for dedicated consumers also constitutes supply. The services were deemed outside exempted transmission services as they serve infrastructure development rather than electricity consumers directly. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772466 Maharashtra AAR ruled that a state electricity transmission utility's services of shifting/height raising transmission towers/lines for dedicated consumers like railways and highway authorities constitute taxable supply under GST. The authority held these services fall under "agreeing to do an act for consideration" classified under heading 999792, attracting 18% GST. Time of supply follows Section 13 of CGST Act 2017, with value determined under Section 15. Similarly, construction of EHV substations/lines for dedicated consumers also constitutes supply. The services were deemed outside exempted transmission services as they serve infrastructure development rather than electricity consumers directly. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772466