(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?
(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?
(iii) Whether the PSTCL can claim Input Tax Credit on material and services used in above works (either the work done by PSTCL itself or on turnkey basis) as the property remains under the ownership of PSTCL?