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of <h1>GST Exemption for Electricity Services Clarified; State Guarantees Taxable Per Circular No. 34/8/2018-GST.</h1> The a general exemption from GST for services related to the transmission or distribution of electricity by an electricity transmission or distribution utility. It defines relevant entities such as the Central Electricity Authority, Central Transmission Utility, State Electricity Board, and State Transmission Utility, as per the Electricity Act, 2003, and the Electricity (Supply) Act, 1948. It clarifies that activities by distribution companies (DISCOMS) under the State Electricity Act are exempt from GST, and addresses the taxability of state government guarantees to state-owned companies against guarantee commissions, as per Circular No. 34/8/2018-GST dated March 1, 2018.
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