GST on electricity and related services

As per Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, services by way of generation and distribution of electricity are exempt from GST. Following are the services which are exempt as per the notification:

1) Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending the electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use.

2) Transmission or distribution of electricity by an electricity transmission or distribution utility. There are plenty of advance rulings on the applicability of GST on various services related to electricity.

We have compiled it for you!
‍

‍
‍

Conclusion

The compilation of advance rulings on GST for electricity and related services offers valuable insights into the taxation framework. From exemptions on transmission and distribution to the eligibility of input tax credits, these rulings provide clarity on various aspects of GST compliance in the electricity sector. Stay informed and ensure compliance with GST regulations to avoid any potential issues.

‍