GST Applies to Deposit Contribution Works for Electricity Services, Including Line Shifts and Equipment Installations, Under SAC 99873.

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....Applicability of GST on Deposit Contribution Works - generation and distribution of electricity - DCW involve shifting service/line, Structure and equipment as per the request of the consumer, the charges for which are billed separately from the consumer. The works undertaken are Installation of transformers/lines and other accessories and are in the nature of installation of the structure and equipments classifiable under SAC 99873.....