https://www.taxtmi.com/caselaws?id=450891 Charges closely linked to the exempt transmission or distribution of electricity were treated as part of that exempt supply and therefore not liable to GST. Wheeling or network charges, belated payment surcharge, and dishonoured cheque service charges were held to fall within the electricity distribution service or to be outside taxable consideration, so they were exempt. By contrast, application fee, meter rent, testing fee, service shifting charges, reconnection charge, CMRI data charges, certified copy charges, dismantling charge, and similar request-based or facilitation charges were not naturally bundled with electricity supply, were not composite supply, and were taxable at the applicable GST rate. en-us Tue, 19 Dec 2023 00:00:00 +0530 Mon, 28 Apr 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450891 Charges closely linked to the exempt transmission or distribution of electricity were treated as part of that exempt supply and therefore not liable to GST. Wheeling or network charges, belated payment surcharge, and dishonoured cheque service charges were held to fall within the electricity distribution service or to be outside taxable consideration, so they were exempt. By contrast, application fee, meter rent, testing fee, service shifting charges, reconnection charge, CMRI data charges, certified copy charges, dismantling charge, and similar request-based or facilitation charges were not naturally bundled with electricity supply, were not composite supply, and were taxable at the applicable GST rate. Case-Laws GST Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450891