Case Law Details
In re Uttar Pradesh Power Transmission Corpo. Ltd (GST AAAR Uttar Pradesh)
i. Whether the Deposit Work undertaken by Appellant is an integral part of supply of services of transmission or distribution of electricity?
ii. Whether the Deposit Work undertaken by Appellant is ancillary to the principal supply of transmission or distribution of electricity?
iii. Whether the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable on Appellant?
iv. Whether ITC is available to the appellant in undertaking “Deposit Works” i.e. creating infrastructure for electricity transmission?
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