GST Payable on Construction Cost recovered by Electricity Company from consumers

In re Gujarat Energy Transmission (GST AAR Gujarat) Whether or not the cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges are liable to GST. Question: Whether or not the cost of construction/ erection of Bays/ SubStations, 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, forms part of the value of supply of service of “Transmission of Electricit...