https://www.taxtmi.com/caselaws?id=447148 The Delhi HC set aside Circular No. 34/8/2018-GST dated 01.03.2018 regarding GST exemption on electricity distribution activities. The court held that charges for metering equipment, testing fees, labor charges for meter shifting, and billing charges constitute bundled supplies forming an integral part of electricity distribution under the Electricity Act, 2003, and are therefore not chargeable to GST. The court directed petitioners to refund any GST collected from customers after 08.11.2023, recognizing that requiring court deposits would complicate Input Tax Credit entitlements for industrial consumers. en-us Wed, 13 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447148 The Delhi HC set aside Circular No. 34/8/2018-GST dated 01.03.2018 regarding GST exemption on electricity distribution activities. The court held that charges for metering equipment, testing fees, labor charges for meter shifting, and billing charges constitute bundled supplies forming an integral part of electricity distribution under the Electricity Act, 2003, and are therefore not chargeable to GST. The court directed petitioners to refund any GST collected from customers after 08.11.2023, recognizing that requiring court deposits would complicate Input Tax Credit entitlements for industrial consumers. Case-Laws GST Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447148