https://www.taxtmi.com/forum/issue?id=118635 Supply of electrical energy is generally exempt under Notification No. 2/2017, and transmission/distribution by a notified electricity utility is exempt under Notification No. 12/2017. If supply or transmission/distribution is performed by an entity not qualifying as the notified utility, GST may be attracted. Outward exemption ordinarily precludes claiming ITC on inputs used to effect that supply under the relevant rules, and refund of accumulated ITC is not generally available except in statutorily specified situations; litigation and circulars on ancillary charges affect characterisation but do not alter the primacy of the notifications. en-us Mon, 10 Jul 2023 15:25:34 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118635 Supply of electrical energy is generally exempt under Notification No. 2/2017, and transmission/distribution by a notified electricity utility is exempt under Notification No. 12/2017. If supply or transmission/distribution is performed by an entity not qualifying as the notified utility, GST may be attracted. Outward exemption ordinarily precludes claiming ITC on inputs used to effect that supply under the relevant rules, and refund of accumulated ITC is not generally available except in statutorily specified situations; litigation and circulars on ancillary charges affect characterisation but do not alter the primacy of the notifications. Discussion-Forum GST Mon, 10 Jul 2023 15:25:34 +0530 https://www.taxtmi.com/forum/issue?id=118635