Exemption for electricity transmission and distribution: core supply by utilities is GST-exempt, ancillary DISCOM services remain taxable.

Service by way of transmission or distribution of electricity by an electricity transmission or distribution utility is exempt from GST under Notification No. 12/2017 CT (R), Entry No. 25; the term covers notified transmission/distribution utilities and entities entrusted with that function. Circular No. 34/8/2018 GST clarifies the exemption is limited to transmission/distribution services themselves, whereas ancillary DISCOM services (application fees, metering equipment rental, testing fees, labour for shifting meters or lines, duplicate bill charges) are taxable.

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