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 t

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