Article Student-GST Specialization
190 Points
Joined January 2016
Dear Sumit,
As per exemption list of services under GST, "T or distribution of electricity by an electricity transmission or distribution utility" is exempted, however while reviewing the meaning of "electricity transmission or distribution utility" in same notification i.e. “electricity transmission or distribution utility” means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government, your case is not covered. Hence in my view it is taxable under GST.