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Services in relation to supply of electricity apart from " transmission or distribution of electricity" are taxable.

Classification of Supply — The Applicant is a state-owned company having ‘Distribution Licence’ as defined in Electricity Act, 2003, and are engaged in distribution of electricity to consumers and also in transmission of electricity from sub-stations. The Applicant sought Advance Ruling in respect of services in relation to supply of electricity apart from "transmission or distribution of electricity". The Authority ruled out that services in relation to supply of electricity apart from “transmission or distribution of electricity" are taxable. — Southern Power Distribution Company of AP Ltd., In Re… [2019] 14 TAXLOK.COM 102 (AAR-AP)