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Electricity transmission services classified as composite supply under GST per section 8(a) of the CGST Act.

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Full Text of the Document

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....Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.....

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