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<h1>Electricity Transmission and Distribution Services Exempt from GST Under Entry No. 25, Additional DISCOM Services Taxable</h1> Services related to the transmission or distribution of electricity by an electricity transmission or distribution utility are exempt from GST under Entry No. 25 of the Mega Exemption Notification No. 12/2017-Central Tax. This exemption applies to entities such as the Central Electricity Authority, State Electricity Boards, and other licensed entities under the Electricity Act, 2003. However, additional services provided by distribution companies (DISCOMS) like application fees, rental charges for metering equipment, and testing fees remain taxable. For instance, services provided by Tata Power Delhi Distribution Limited for electricity transmission or distribution are exempt from GST.