https://www.taxtmi.com/caselaws?id=778554 AAR held that charges recovered from consumers for deposit work (materials, erection, pro-rata, supervision, proportionate line charges, registration fees) for construction/erection of bays, substations, overhead/underground lines are incidental and ancillary to the principal supply of intra-state transmission of electricity. Applying SC precedents on "incidental/ancillary" and prior AAR findings, the authority concluded these activities fall within Entry No. 25A of N/N.12/2017 (as amended) and are eligible for GST exemption. en-us Sat, 06 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778554 AAR held that charges recovered from consumers for deposit work (materials, erection, pro-rata, supervision, proportionate line charges, registration fees) for construction/erection of bays, substations, overhead/underground lines are incidental and ancillary to the principal supply of intra-state transmission of electricity. Applying SC precedents on "incidental/ancillary" and prior AAR findings, the authority concluded these activities fall within Entry No. 25A of N/N.12/2017 (as amended) and are eligible for GST exemption. Case-Laws GST Sat, 06 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778554