https://www.taxtmi.com/caselaws?id=787744 Statutory fees received by an Electricity Regulatory Commission for tariff regulation and licensing were treated as part of its public regulatory functions, not as consideration for any activity in the course or furtherance of business. The CGST Act's concepts of "business" and "consideration" were read with Section 7, which requires a supply in the course of business, and those requirements were not satisfied on these facts. Schedule III was applied to keep such regulatory functions outside the taxable supply framework, and the definition of "services" could not override that exclusion. Accordingly, GST was held not leviable on the tariff petition fee and licence fee, and the impugned notice failed. en-us Thu, 26 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787744 Statutory fees received by an Electricity Regulatory Commission for tariff regulation and licensing were treated as part of its public regulatory functions, not as consideration for any activity in the course or furtherance of business. The CGST Act's concepts of "business" and "consideration" were read with Section 7, which requires a supply in the course of business, and those requirements were not satisfied on these facts. Schedule III was applied to keep such regulatory functions outside the taxable supply framework, and the definition of "services" could not override that exclusion. Accordingly, GST was held not leviable on the tariff petition fee and licence fee, and the impugned notice failed. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787744