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PUNJAB STATE TRANSMISSION CORPORATION LIMITED
(Authority for Advance Ruling, Punjab)

Hon'ble Judges:

VARINDER KAUR
VIRAJ SHYAMKARN TIDKE
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

PUNJAB STATE TRANSMISSION CORPORATION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Punjab

Date May 30, 2023
Order No.

AAR/GST/PB/33

Citation

2023(5) TAXREPLY 7626
Original Order
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ORDER

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, seeking an advance ruling in respect of the following questions. i) PSTCL executes shifting of transmission lines on request of NHAI (Contribution work) for widening of road by NHAI. In this case, total cost of work i.e; material cost, labour charges and supervision charges / departmental charges are recovered from NHAI but the property remains under the ownership of PSTCL. Under which provision/section GST is to be charged on above work, at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges? ii) PSTCL construct and install sub-station / transmission lines on behalf of big industri....

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