Scope of Supply — The applicant is engaged in providing services/ facilitation to customers/ intending agencies under Deposit Works to the RVPN’s transmission system in two options. Under the first option where complete work is executed by the applicant itself for customer/ intending agency, complete cost incurred by the applicant is recovered from the consumer/ intending agency along with GST. Under the second option, the customer/ intending agency executes the work itself under the supervision of the applicant. The Authority Ruled as; (1)Facilitating the execution of work (Deposit Work) by the applicant to the consumer/ intending agency is covered under the ’scope of supply‘ in terms of section 7 of GST Act, 2017(ii) in both the cases as mentioned by the applicant, value shall be the transaction value, that is the price actually paid or payable in terms of Section 15 of the GST Act 2017;(iii) the rate of GST shall be 18% (SGST 9% +CGST 9%). — Rajasthan Rajya Vidyut Prasaran Nigam Limited, In Re.. [2019] 14 TAXLOK.COM 084 (AAR-Rajasthan)