https://www.taxtmi.com/caselaws?id=293210 Supply of diesel-generator-based power back-up at an IT/ITES building was not treated as electrical energy eligible for the nil-rate entry in Notification No. 2/2017-Central Tax (Rate). The supplier was only providing backup power with diesel, lubricants, maintenance and meter-based billing arrangements, and was neither an electricity generating agency nor an electricity distributing agency. On those facts, the activity was characterised as a taxable service, falling under property management related services, rather than a supply of goods in the form of electrical energy. en-us Tue, 19 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293210 Supply of diesel-generator-based power back-up at an IT/ITES building was not treated as electrical energy eligible for the nil-rate entry in Notification No. 2/2017-Central Tax (Rate). The supplier was only providing backup power with diesel, lubricants, maintenance and meter-based billing arrangements, and was neither an electricity generating agency nor an electricity distributing agency. On those facts, the activity was characterised as a taxable service, falling under property management related services, rather than a supply of goods in the form of electrical energy. Case-Laws GST Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293210