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GST - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Transmission or distribution for electricity - Scope of bundled ...


Court Rules Electricity Services Are Naturally Bundled, Treated as Single Service Under Negative List Tax Regime.

January 22, 2019

Case Laws     GST     HC

Transmission or distribution for electricity - Scope of bundled service - Service tax under negative list era - all the services are naturally bundled in the ordinary course of business of the petitioner and are required to be treated as provision of the single service of transmission and distribution of electricity which gives the bundle its essential character.

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