https://www.taxtmi.com/forum/issue?id=114176 Electricity supply to the factory is an exempt supply under the GST rate notification and thus not a non GST service; however taxed components of the electricity bill (for example transmission or meter rent where GST is charged) attract GST and that GST may be claimed as input tax credit when used in course or furtherance of business. In GSTR 3B taxpayers record input tax availed on such taxable components rather than reporting the EB bill amount as an expense or as a non GST supply. en-us Tue, 25 Sep 2018 08:54:34 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114176 Electricity supply to the factory is an exempt supply under the GST rate notification and thus not a non GST service; however taxed components of the electricity bill (for example transmission or meter rent where GST is charged) attract GST and that GST may be claimed as input tax credit when used in course or furtherance of business. In GSTR 3B taxpayers record input tax availed on such taxable components rather than reporting the EB bill amount as an expense or as a non GST supply. Discussion-Forum GST Tue, 25 Sep 2018 08:54:34 +0530 https://www.taxtmi.com/forum/issue?id=114176