Home Case Index All Cases GST GST + AAR GST - 2018 (11) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1758 - AAR - GSTClassification of goods - applicability of GST rate - services rendered while supply/ distribution of electric energy - HELD THAT:- It is an undisputed fact that the party is engaged in transmission or distribution of electricity and the same shall be treated as supply of service. The applicant claimed that said supply of service is exempted from GST in terms of Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 - the intra-State transmission or distribution of electricity by an electric transmission or distribution utility is covered under Service Code 9969 and attracts GST @ "nil" on the same. In the instant case transmission or distribution of electricity and service rendered during the course of said service is covered under composite service and transmission or distribution of electricity constitutes the predominant element and therefore becomes the "principal supply" and other services as mentioned in Annexures A & B of the application shall form the part of that composite supply as ancillary inasmuch as distribution of electricity, energy cannot be effectively accomplished without installation of infrastructures such as substations, transmission towers and installation of meters to record electricity consumption for periodic billing and recovery of charges etc. The appeals filed by the assessee are allowed.
|