https://www.taxtmi.com/caselaws?id=362369 AAR-Rajasthan ruled that while electricity transmission/distribution utility qualified for GST exemption under Entry 25 of Notification 12/2017 for core transmission/distribution services, the utility was not eligible for exemption on non-tariff charges recovered from customers. Citing Circular 34/8/2018-GST, the authority held that services related to non-tariff charges fall outside the exemption scope and are liable to GST. The utility must pay tax on recoveries from customers for these additional services beyond basic transmission/distribution activities. en-us Fri, 11 May 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362369 AAR-Rajasthan ruled that while electricity transmission/distribution utility qualified for GST exemption under Entry 25 of Notification 12/2017 for core transmission/distribution services, the utility was not eligible for exemption on non-tariff charges recovered from customers. Citing Circular 34/8/2018-GST, the authority held that services related to non-tariff charges fall outside the exemption scope and are liable to GST. The utility must pay tax on recoveries from customers for these additional services beyond basic transmission/distribution activities. Case-Laws GST Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362369