(i) Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity?
(ii) Whether the Deposit Work undertaken by applicant is ancillary to the principal supply of transmission or distribution of electricity?
(iii) Whether the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable on Applicant?
(iv) Whether ITC is available to the applicant in undertaking “Deposit works” i.e. creating infrastructure for electricity transmission?
States/UT
Order No. & Date
UP_AAR_37 dated 05.08.2019
Order date
05-08-19
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Category
97(2)(a)
Year