GST Exemption on Electricity Services: Metering, Testing, Connections, and Billing Deemed Ancillary to Supply Functions.

The a general exemption from GST for services related to electricity transmission or distribution, such as providing metering equipment on rent, testing meters, releasing electricity connections, and issuing duplicate bills. These services are considered incidental or ancillary to the main function of electricity supply. Definitions for key terms like Central Electricity Authority, Central Transmission Utility, and State Electricity Board are provided. The text also includes clarifications regarding the regularization of GST payments for specific periods, as amended by relevant notifications and circulars.