GST on Services rendered apart from transmission or distribution of electricity

In re Southern Power Distribution Company of AP Ltd. (GST AAR Andhra Pradesh)

(a) Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of electricity to them are naturally bundled and thus form part of the composite supply of principal activity of supply of electrical energy?

(b) Whether the supply of se

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