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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption for transmission and distribution of electricity includes meter rental by utilities, clarifying taxable service scope.</h1> The circular clarifies that supply of electricity meters for hire by transmission and distribution companies, being an activity with a direct and close nexus to the supply of electricity, is covered by the exemption for transmission and distribution of electricity; field formations are to issue Trade Notices/Public Notices accordingly.

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