Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.

Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside. https://www.taxtmi.com/highlights?id=96276 Levy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-state transmission regulation and licence issuance are statutory, regulatory and quasi-judicial functions and do not constitute 'business' or 'supply' in furtherance of business under the CGST definitions, and services rendered by a court or tribunal fall under Schedule III exclusion; consequence is that fees charged by the commission are not taxable as GST and the show cause notice was set aside, with departmental challenge to the decision dismissed by the Supreme Court rendering the position final. en-us Fri, 23 Jan 2026 09:11:01 +0530 Fri, 23 Jan 2026 09:11:01 +0530 TaxTMI RSS Generator Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside. https://www.taxtmi.com/highlights?id=96276 Levy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-state transmission regulation and licence issuance are statutory, regulatory and quasi-judicial functions and do not constitute 'business' or 'supply' in furtherance of business under the CGST definitions, and services rendered by a court or tribunal fall under Schedule III exclusion; consequence is that fees charged by the commission are not taxable as GST and the show cause notice was set aside, with departmental challenge to the decision dismissed by the Supreme Court rendering the position final. Highlights GST Fri, 23 Jan 2026 09:11:01 +0530 https://www.taxtmi.com/highlights?id=96276