Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility) [ Entry No. 25 ]

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....y by an electricity transmission or distribution utility is exempt from GST. Mega Exemption Notification No. 12/2017-Central Tax (rate) dated 28.06.2017 defines the following terms: * (z) "electricity transmission or distribution utility" means * the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the El....