GST on Deposit Work & Supervision Charges in Electricity Transmission or Distribution

In re TP Central Odisha Distribution Limited (GST AAR Odisha)

In the case of TP Central Odisha Distribution Limited, the issue revolves around whether the activities termed as “Deposit Work” and the accompanying supervision charges are subject to GST under Indian tax laws. Here’s a breakdown of the ruling and its implications:

Question 1:
The applicant sought clarity on whether the “Deposit Work” they undertake, as outlined in their application, and the 6% supervision charges received for monitoring this work,

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