GST exemption for electricity distribution services covers infrastructure extended to farmers' tube wells for agricultural use. Exemption from GST applies to services by electricity distribution utilities consisting of construction, erection, commissioning, or installation of infrastructure to extend the electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use.
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.
GST exemption for electricity distribution services covers infrastructure extended to farmers' tube wells for agricultural use.
Exemption from GST applies to services by electricity distribution utilities consisting of construction, erection, commissioning, or installation of infrastructure to extend the electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use.
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