Punjab State Transmission Corporation Limited ., In re
Date: May 29, 2023
Subject Matter
Services of shifting of Transmission Lines on the request of NHAI would be classified under SAC '9986 31' attracting GST @ 18 %
Summary
1. The services of shifting of Transmission Lines on the request of NHAI would be classified under Service Head 998631 and would attract GST @ 18 % (CGST 9% + SGST 9%). The value for purpose of levy of GST shall be the transaction value, i.e. the pri…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, PUNJAB PROCEEDINGS The present application has been filed under Section 97 of the Central Goods and Service Tax, 2017 and the Punjab Goods and Service Tax Act, 2017 [hereinafter referred to as “the CGST Act and PGST Act”) by M/s Punjab State Transmission Corporation Limited, Shakti Sadan, The Mall, Patiala (PSTCL), the applicant,…