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<h1>Transmission or distribution of electricity exempt under negative service list; only licensed or government entrusted utilities covered.</h1> Section 66D(k) exempts transmission or distribution of electricity when performed by an electricity transmission or distribution utility; meter rent by such utilities is also exempt. Covered entities are limited to statutory authorities, transmission/distribution utilities, licensed distribution or transmission licensees, or entities formally entrusted by Central or State Government. Developers, housing societies and private contractors are not covered unless the former are government-entrusted or licensed under the Electricity Act; private contractors' services (e.g., genset installation) are excluded.