GST applicability on Electricity

[Murari Agrawal]

We have a high tension electricity connection in our premises, where no other Electric connection can be availed and if any one needs a separate connection, he will have to get connection from us via a sub-meter upon payment as per meter reading. My query is whether GST will be leviable on such payment. Thanks

[Murari Agrawal]

Dear Experts kindly give your valued opinion. Thanks

[Brijesh Verma]

NO, unless there's a mark-up

[Amit Agrawal]

Supply of 'Electrical energy' is exempted from gst as per Serial No. 104 of Notification No. 2/2017-Central Tax (Rate) as amended till date.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

AI Summary

GST Exemption on Electricity Supply via Sub-Meter: No GST Unless Mark-Up Applied, Per Notification No. 2/2017-Central Tax A query was raised regarding the applicability of Goods and Services Tax (GST) on payments made for electricity supplied through a sub-meter from a high-tension connection. One response indicated that GST would not apply unless there is a mark-up on the charges. Another response clarified that the supply of electrical energy is exempt from GST under Serial No. 104 of Notification No. 2/2017-Central Tax (Rate), as amended. The discussion reflects personal views and is not intended as professional advice.