GST Exemption on Ancillary Electricity Transmission Services: Gujarat AAR Clarifies

In re Gujarat Energy Transmission Corporation Ltd. (GST AAR Gujrat) In a significant ruling by the Gujarat Authority for Advance Ruling (AAR), M/s. Gujarat Energy Transmission Corporation Ltd. (GETCO) has been granted relief concerning the Goods and Services Tax (GST) on charges recovered for deposit work activities related to electricity transmission infrastructure. The AAR has held that these charges, which include material and erection, pro-rata, supervision, proportionate line charges, and registration fees, are exempt from GST under Entry No. 25A of notification number 12/2017 – Cen...