Page 165 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : GUJARAT ENERGY TRANSMISSION CORPN. LTD. 267
discriminatory open access to its transmission system for use
by any licensee, generating company or any consumer.
(v) The supply of Service of “Transmission of Electricity” under
“non-discriminatory open access” is provided in accordance
with the Gujarat Electricity Regulatory Commission (Terms
and Conditions of Intra-State Open Access) Regulations,
2011.
(vi) To supply the service of “Transmission of Electricity” to con-
sumers under “non-discriminatory open access”, construc-
tion/erection of ‘Bays’/‘Sub-Stations’, ‘Overhead Lines’ and
‘Underground cables’ is required to be carried out. The cost
of such construction/erection is borne by/recovered from the
consumers. However, the Bays/Sub-Stations, Overhead Lines
and Cables so constructed/erected, vest in the Applicant and
are the property/assets of the Applicant.
(vii) An option is provided to the consumers to themselves ar-
range for having such construction/erection or part thereof
carried out. Where the consumers do not themselves arrange
to have such construction/erection or part thereof carried
out, the Applicant gets such construction/erection carried
out by EPC Contractors who supply works contract service of
construction/erection to the Applicant. The cost of such con-
struction/erection is recovered by the Applicant from the
consumers. For this purpose, the Applicant provides to the
consumer an Estimate of the cost of material, labour, contin-
gency charges and supervision charges (15% of cost of mate-
rials and labour) in terms of the GERC Regulations. The con-
sumer then makes a Deposit of the Estimate with the Appli-
cant. After the completion of the construction/erection work,
the Deposit is adjusted against the actual cost of labour and
material and supervision charge @ 15% of such actual cost.
(viii) Irrespective of whether the consumers themselves arrange to
have the aforesaid construction/erection carried out or
whether the Applicant arranges for the same and recovers the
cost and supervision charges from the consumers, the
Bays/Sub-Stations, Overhead Lines and Cables so construct-
ed/erected vest in the Applicant and are the property/assets
of the Applicant.
(ix) Operation and maintenance charges are also recovered from
the consumer for maintaining and operating of constructed
assets of GETCO as per the Gujarat Electricity Regulatory
Commission’s Regulations.
(x) The Supply of Service of “Transmission of Electricity” by
State Transmission Utility is exempted from the levy of Cen-
tral GST vide Sr. No. 25 of Notification No. 12/2017-Central
Tax (Rate), dated 28-6-2017 as well as from the levy of Gujarat
State GST vide Sr. No. 25 of Notification No. 12/2017-State
Tax (Rate), dated 30th June, 2017.

GST LAW TIMES  14th May 2020  165