Applicability of GST on Deposit Contribution Works - generation ...
GST Applies to Deposit Contribution Works for Electricity Services, Including Line Shifts and Equipment Installations, Under SAC 99873.
July 4, 2020
Case Laws GST AAR
Applicability of GST on Deposit Contribution Works - generation and distribution of electricity - DCW involve shifting service/line, Structure and equipment as per the request of the consumer, the charges for which are billed separately from the consumer. The works undertaken are Installation of transformers/lines and other accessories and are in the nature of installation of the structure and equipments classifiable under SAC 99873.
View Source