30 December 2017
Electricity is outside the ambit of GST. Transmission or distribution of electricity by an electricity transmission or distribution utility
31 December 2017
Electricity transmission and electricity distribution services are classifiable under headings 996911and 996912. GST is very much applicable to the transmission and/or distribution of electricity as a supply of service. However, the service of the transmission and/or distribution of electricity is exempted vide entry No. 25 of notification 12/2017-0 Central Tax dated 28th June 2017