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    <title>GST applicability on Electricity</title>
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    <description>Supply of electrical energy is exempt from GST under the applicable rate notification, so payments that simply recover electricity cost via sub metering are not leviable to GST. If the connection holder adds a mark up or margin over the billed electricity, that mark up may amount to a taxable supply and attract GST.</description>
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      <title>GST applicability on Electricity</title>
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      <description>Supply of electrical energy is exempt from GST under the applicable rate notification, so payments that simply recover electricity cost via sub metering are not leviable to GST. If the connection holder adds a mark up or margin over the billed electricity, that mark up may amount to a taxable supply and attract GST.</description>
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      <law>GST</law>
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