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Exempted Service — Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017 - Central Tax (Rate) dated 28.06.2017 bearing description 'Transmission or distribution of electricity by an electricity transmission or distribution utility' with respect to the non-tariff charges recovered by TPADL from its customers? Whether TPADL is liable to pay tax on the aforesaid recovery made from its customer? Authority for Advance Rulings, Rajasthan held that:—In light of clarification issued under Circular no. 34/8/2018-GST dated 01.03.2018 issued vide F. No. 354/17/2018-TRU and provisions of GST Act, the Services (as mentioned in para 1.2 above) provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for exemption and M/s TPADL is liable to pay tax on the aforesaid recovery made from their customers. 51 TUD 211 (AAR-RAJASTHAN)