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2019 (10) TMI 1511 - HC - GSTValuation - supply of service of “Transmission of Electricity” - taxability of cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges including Pro-rata charges, supervision charges, proportionate line charges, registration fees and operation and maintenance charges, recovered by the Applicant from the consumers in assessable value - exempt from GST under Sr. No.25 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 and Notification No. 12/2017-State Tax (Rate) dated 30th June 2017 or not. HELD THAT:- Issue Notice, returnable on 11.12.2019. By way of ad interim relief, the operation of the order dated 20.08.2019 passed by the Gujarat Authority for Advance Ruling, the third respondent herein, is hereby stayed.
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