https://www.taxtmi.com/article/detailed?id=14907 Licence fees collected by Electricity Regulatory Commissions in discharge of statutory regulatory or quasi judicial duties are not taxable supplies under the CGST Act because such acts are excluded by Schedule III, lack the element of consideration, and cannot be brought within GST by reliance on the Service Rates Notification or classifications like Group Heading 99863. en-us Fri, 01 Aug 2025 08:14:31 +0530 Fri, 01 Aug 2025 08:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14907 Licence fees collected by Electricity Regulatory Commissions in discharge of statutory regulatory or quasi judicial duties are not taxable supplies under the CGST Act because such acts are excluded by Schedule III, lack the element of consideration, and cannot be brought within GST by reliance on the Service Rates Notification or classifications like Group Heading 99863. Articles Goods and Services Tax - GST Fri, 01 Aug 2025 08:14:31 +0530 https://www.taxtmi.com/article/detailed?id=14907