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GST on sale of electricity

sumit kulkarni (B.Com) (27 Points)

16 January 2018

is get applicable on sale of electricity by private firms.

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8 Replies

Rakesh Bandal (Self Employed and Agriculture) (1349 Points)
Replied 16 January 2018

Yes GST is applicable

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sumit kulkarni (B.Com) (27 Points)
Replied 16 January 2018

what is the rate

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 16 January 2018

What is your exact transactions for "SALE OF ELECTRICITY"....?
Are you produce Power...?

sumit kulkarni (B.Com) (27 Points)
Replied 16 January 2018

yes I am producing electricity through solar panel consuming as much i need and selling excess electricity to Electricity board.

Dixit (CA Final) (2405 Points)
Replied 16 January 2018

No, I think GST is not applicable on electricity

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Rakesh Sarswath (Article Student-GST Specialization) (190 Points)
Replied 16 January 2018

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.