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GST - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Transmission or distribution for electricity - scope of ...


Electricity transmission services classified as composite supply under GST per section 8(a) of the CGST Act.

January 22, 2019

Case Laws     GST     HC

Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.

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