https://www.taxtmi.com/article/detailed?id=16389 GST cannot be levied on statutory regulatory fees collected by Electricity Regulatory Commissions merely because money is received under a statutory framework. The core issue is whether commissions performing regulation, adjudication, licensing, tariff fixation, and supervision under the Electricity Act, 2003 can be treated as entities carrying on business and making a taxable supply for consideration. The article explains that the judicial response rejects this approach as inconsistent with the statutory and constitutional structure of GST. en-us Mon, 11 May 2026 09:53:40 +0530 Mon, 11 May 2026 10:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16389 GST cannot be levied on statutory regulatory fees collected by Electricity Regulatory Commissions merely because money is received under a statutory framework. The core issue is whether commissions performing regulation, adjudication, licensing, tariff fixation, and supervision under the Electricity Act, 2003 can be treated as entities carrying on business and making a taxable supply for consideration. The article explains that the judicial response rejects this approach as inconsistent with the statutory and constitutional structure of GST. Articles Goods and Services Tax - GST Mon, 11 May 2026 09:53:40 +0530 https://www.taxtmi.com/article/detailed?id=16389