MSETCL Services Like Line Shifting & Construction Taxable at 18% GST: Maharashtra AAR

In re Maharashtra State Electricity Transmission Company Limited (GST AAR Maharashtra)

Maharashtra Authority for Advance Rulings (AAR) has ruled that various works undertaken by the Maharashtra State Electricity Transmission Company Limited (MSETCL) at the request of dedicated consumers constitute a “supply” under the GST regime and are liable to an 18% tax. The ruling provides significant clarification on the tax treatment of activities paid for via “adjustable deposits” by entities like the National Highway Authority of India (NH

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