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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Scope of supply - the ownership of asset remains with the ...


Asset Ownership Retained by Applicant; Deposit Works Classified as 'Supply' for Transmission System Access.

August 30, 2019

Case Laws     GST     AAR

Scope of supply - the ownership of asset remains with the applicant, it is evident that the execution of works requiring deposit works is a facilitation for the access/ use of such transmission system and thus such facilitation is a ‘supply’ of services.

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