https://www.taxtmi.com/article/detailed?id=16173 GST applies only where there is a supply made in the course or furtherance of business, and statutory regulation performed by electricity regulatory commissions under the Electricity Act, 2003 is not a commercial activity. Fees collected by such commissions are statutory levies prescribed by law and not consideration for a taxable service, because the commissions act as public regulators discharging legal duties rather than service providers engaged in commerce. The Delhi High Court held that regulatory functions, including tariff determination, licensing, compliance monitoring, and dispute resolution, cannot be treated as taxable supplies under GST. en-us Thu, 09 Apr 2026 08:10:02 +0530 Thu, 09 Apr 2026 08:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16173 GST applies only where there is a supply made in the course or furtherance of business, and statutory regulation performed by electricity regulatory commissions under the Electricity Act, 2003 is not a commercial activity. Fees collected by such commissions are statutory levies prescribed by law and not consideration for a taxable service, because the commissions act as public regulators discharging legal duties rather than service providers engaged in commerce. The Delhi High Court held that regulatory functions, including tariff determination, licensing, compliance monitoring, and dispute resolution, cannot be treated as taxable supplies under GST. Articles Goods and Services Tax - GST Thu, 09 Apr 2026 08:10:02 +0530 https://www.taxtmi.com/article/detailed?id=16173