Is Generation, Supply and Distribution of Electricity Liable to Tax under GST?
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- By Taxmann
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- Last Updated on 19 August, 2021
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S.V.S. Raghavendra Rao – [2021] 129 taxmann.com 160 (Article)
The government has exempted electrical energy, transmission or distribution of electricity by an electricity transmission or distribution utility from tax under GST. But, as per the Circular No 34/8/2018-GST, Dt.1st March 2018, the other services like application fee for releasing connection of electricity, rental Charges against metering equipment, testing fee for meters/transformers, capacitors etc., labour charges from customers for shifting of meters or shifting of service lines, charges for duplicate bill; provided by DISCOMS to consumer are taxable under GST @ 18 %
In this article, the author has discussed an important issue that once notification exempts the very supply and distribution of electricity from GST, whether the CBIC or even the GST council can exclude certain services by way of a circular or not.
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