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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Electricity network services for farm tube wells exempt from GST under notification 15/2018 since July 27, 2018.</h1> Services provided by electricity distribution utilities for the construction, erection, commissioning, or installation of infrastructure to extend electricity distribution networks to farmers' or agriculturalists' tube wells for agricultural purposes are exempt from GST, including CGST, UTGST, SGST, and IGST. This exemption was introduced by notification no. 15/2018 - Integrated Tax (Rate) effective from July 27, 2018.

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