GST exemption for ancillary services to electricity transmission or distribution, with guidance on regularising past GST payments. Exemption from GST covers services incidental or ancillary to the transmission or distribution of electricity by electricity transmission or distribution utilities, including metering equipment on rent, testing of meters/transformers/capacitors, releasing connections, shifting of meters/service lines, issuing duplicate bills, and similar support services; definitions specify the range of utilities encompassed and administrative circulars provide guidance on regularising GST payment for specified past periods.
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 ancillary services to electricity transmission or distribution, with guidance on regularising past GST payments.
Exemption from GST covers services incidental or ancillary to the transmission or distribution of electricity by electricity transmission or distribution utilities, including metering equipment on rent, testing of meters/transformers/capacitors, releasing connections, shifting of meters/service lines, issuing duplicate bills, and similar support services; definitions specify the range of utilities encompassed and administrative circulars provide guidance on regularising GST payment for specified past periods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
