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          GST

          Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility) [ Entry No. 25 ]

          Mega Exemptions / GST on Specific Sectors

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          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.
                            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 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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