Case Law Details
In re Punjab State Transmission Corporation Limited (GST AAR Punjab)
i) Under which provision / section GST is to be charged on shifting of Transmission Lines on request of NHAI (Contribution work) for widening of road, at what rate. and on which amount i.e; material, labour and supervision charges or only on supervision charges?
The services of shifting of Transmission Lines on the request of NHAI would be classified under Service Head 998631 and would attract GST @ 18 % (CGST 9% + SGST 9%). The value for purpose of levy of GST shall be the transaction value, i.e. the price actually paid or payable in terms of Section 15 of the CGST Act, 2017.
ii) Under which provision section GST is to be charged on construction and installation of sub-station transmission lines on behalf of big industries/other third parties for power supply (contribution works), at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges?
The services of construction and installation of sub-station transmission lines on behalf of big industries/other third parties for power supply would be classified under Service Head 998631 and would attract GST @ 18 % (CGST 9% + SGST 9%). The value for purpose of levy 6f GST shall be the transaction value, i.e. the price actually paid or payable in terms of Section 15 of the CGST Act, 2017.
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