![18% GST on Construction of New Transmission Bay/Express Feeder of Maharashtra Electricity Co.: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/500x300_2052667-cgst-act-aar-karnataka-central-goods-and-service-tax-section-97-taxscan.webp "18% GST on Construction of New Transmission Bay/Express Feeder of Maharashtra Electricity Co.: AAR [Read Order]")
18% GST on Construction of New Transmission Bay/Express Feeder of Maharashtra Electricity Co.: AAR [Read Order]
The Maharashtra Authority for Advance Ruling (AAR) recently held that the construction of a new transmission bay or express feeder by Maharashtra...
![MSERC Can Recall Orders Using Inherent Powers Under Reg. 26 & Reg. 111: Meghalaya HC Finds No Bar in Electricity Act, 2003 [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043881-mserc-orders-using-inherent-powers-under-meghalaya-hc-bar-electricity-act-taxscan.webp "MSERC Can Recall Orders Using Inherent Powers Under Reg. 26 & Reg. 111: Meghalaya HC Finds No Bar in Electricity Act, 2003 [Read Order]")
![Services Directly Linked to Power Transmission and Distribution Eligible for Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-Electricity-Transmission-Distribution-Charges-Orissa-HC-taxscan.jpg "Services Directly Linked to Power Transmission and Distribution Eligible for Exemption: CESTAT [Read Order]")
![‘Bagasse’ Not a Manufactured Product: CESTAT Sets Aside Demand Under Rule 6 of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CCR-Rule-6-of-CCR-Demand-taxscan.jpg "‘Bagasse’ Not a Manufactured Product: CESTAT Sets Aside Demand Under Rule 6 of CCR [Read Order]")
![Suzlon’s Specially Designed Transformers for Wind Operated Electricity Generators attracts 18% GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Suzlons-Specially-Designed-Designed-Transformers-Wind-Operated-Electricity-Electricity-Electricity-Generators-GST-taxscan.jpg "Suzlon’s Specially Designed Transformers for Wind Operated Electricity Generators attracts 18% GST: AAAR [Read Order]")
ITC can be Availed on Capital Goods used in Transmission of Electricity from Power Station To Factory Premises: AAR [Read Order]
In a recent ruling, the Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit (ITC) can be availed on capital goods in the form of wires/cables electrical equipment etc,630 mm...
Consumption of Electricity cannot be the basis to Determine Production and Clearance of Goods for Excise Duty Demand: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the consumption of electricity cannot be the basis to determine the production and clearance of goods...
![Consumption of Electricity cannot be the basis to Determine Production and Clearance of Goods for Excise Duty Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Consumption-of-Electricity-Electricity-Determine-Production-Production-Clearance-of-Goods-Goods-taxscan.jpg "Consumption of Electricity cannot be the basis to Determine Production and Clearance of Goods for Excise Duty Demand: CESTAT [Read Order]")
No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of water supply and electricity which was essentially a sale of goods was not subjected to...
![No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Leviable-Supply-of-Water-and-Electricity-Essentially-Sale-of-Goods-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]")
Depreciation on Solar Power Plant shall be allowed if Electricity is Generated for captive use of Factory: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the depreciation on Solar Power Plants shall be allowed if electricity is generated for the captive use of the factory. The...
![Depreciation on Solar Power Plant shall be allowed if Electricity is Generated for captive use of Factory: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Depreciation-Solar-Power-Plant-Depreciation-on-Solar-Power-Depreciation-on-Solar-Power-Plant-shall-be-allowed-if-Electricity-is-Generated-for-captive-use-of-Factory-ITAT-taxscan.jpg "Depreciation on Solar Power Plant shall be allowed if Electricity is Generated for captive use of Factory: ITAT [Read Order]")
Electricity Excluded from 'Goods'; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]
In a major decision the Kerala High Court ruled that electricity is excluded from 'Goods' and assessment order should comply with Section 25(1) of Kerala Value Added Tax Act, 2003 (KVAT Act). The...
![Electricity Excluded from Goods; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Electricity-Excluded-Goods-Assessment-Order-should-comply-KVAT-Act-Kerala-HC-TAXSCAN.jpg "Electricity Excluded from Goods; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]")
Maintenance & Electricity Charges not in the form of Deposits excluded from Cost of Property for computing LTCG: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cuttack Bench has held that the revenue expenditures incurred by the assessee such as maintenance and electricity charges which are not in the form of any...
![Maintenance & Electricity Charges not in the form of Deposits excluded from Cost of Property for computing LTCG: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Maintenance-and-Electricity-Charges-Deposits-Cost-of-Property-for-computing-LTCG-Cost-of-Property-LTCG-ITAT-taxscan.jpg "Maintenance & Electricity Charges not in the form of Deposits excluded from Cost of Property for computing LTCG: ITAT [Read Order]")
Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]
The Haryana Authority for Advance Ruling (AAR), observed that the Common Area Electricity charges collected, on Actual Basis from the Residents of Apartment Complex attracts 18% GST. The...
![Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Area-Electricity-Charges-Electricity-Charges-Electricity-Residents-of-Apartment-Residents-Apartment-GST-AAR-Taxscan.jpg "Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]")