AAR: ‘Deposit work’ facilitated by a Transmission licensee constitutes ‘supply’, taxable at 18% GST

Rajasthan AAR holds that transaction of facilitating execution of Deposit Work requiring modification/augmentation/shifting/additions to applicant’s transmission system at the specific request of consumer/intending agency is covered under the scope of ‘supply’ in terms of Section 7 of CGST Act, 2017; Observes that the applicant, being a transmission licensee, has exclusive right to execute Deposit work and provides such services under two options namely, where applicant...