Electricity meter installed in consumers' premises and hire charges collected - whether covered under exemption for transmission and distribution of electricity - reg.
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Exemption for transmission and distribution of electricity includes meter rental by utilities, clarifying taxable service scope. 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.
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.
Exemption for transmission and distribution of electricity includes meter rental by utilities, clarifying taxable service scope.
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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