GST Payable on execution related to transmission system of RVPN for customers

In re M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited (GST AAR Rajasthan)

1. Whether facilitating the execution of works requiring modification/ augmentation/ shifting/ additions to the transmission system of RVPN at the specific request of the consumer/intending agency under Deposit Work is a `Supply’ in terms of Section 7 of the CGST Act, 2017?

Facilitating the execution of work (Deposit Work) by the applicant to the consumer/intending agency is covered under the ‘scope of supply’ in terms of section 7 of GST Act, 2017.

2. If the Deposit Work as aforesaid is a ‘Supply’, what shall be the value of the supply in terms of Section 15 of the GST Act, 2017 in the event of :

a. Work executed by RVPN itself.

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