Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility) [ Entry No. 25 ]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty by an electricity transmission or distribution utility is exempt from GST. Mega Exemption Notification No. 12/2017-Central Tax (rate) dated 28.06.2017 defines the following terms: * (z) "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 E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ers/ transformers, capacitors etc.; iv. Labour charges from customers for shifting of meters or shifting of service lines; v. charges for duplicate bill; provided by DISCOMS to consumer are taxable. EXAMPLE: Tata Power Delhi Distribution Limited has provided service by the way of transmission or distribution of electricity; such service shall be exempt.
Manuals, Ready reckoner, Law and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X