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GST applicability on Electricity, Goods and Services Tax - GST
|GST applicability on Electricity|
We have a high tension electricity connection in our premises, where no other Electric connection can be availed and if any one needs a separate connection, he will have to get connection from us via a sub-meter upon payment as per meter reading. My query is whether GST will be leviable on such payment. Thanks
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Dear Experts kindly give your valued opinion. Thanks
NO, unless there's a mark-up
Supply of 'Electrical energy' is exempted from gst as per Serial No. 104 of Notification No. 2/2017-Central Tax (Rate) as amended till date.
These are ex facie views of mine and the same should not be construed as professional advice / suggestion.