https://www.taxtmi.com/caselaws?id=761989 Additional surcharge collected from open access consumers was treated as a statutory levy linked to the exempt supply and distribution of electricity, not as consideration for an independent taxable supply under GST. The AAAR found no agreement, express or implied, under which the consumer paid the surcharge for tolerating an act or situation, and the charge was instead meant to recover the distribution licensee's stranded fixed costs. As the surcharge was incidental to the exempt electricity supply, it formed part of that exempt activity and could not be taxed separately. en-us Wed, 06 Nov 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761989 Additional surcharge collected from open access consumers was treated as a statutory levy linked to the exempt supply and distribution of electricity, not as consideration for an independent taxable supply under GST. The AAAR found no agreement, express or implied, under which the consumer paid the surcharge for tolerating an act or situation, and the charge was instead meant to recover the distribution licensee's stranded fixed costs. As the surcharge was incidental to the exempt electricity supply, it formed part of that exempt activity and could not be taxed separately. Case-Laws GST Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761989