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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Exemption from GST - Transmission or distribution of electricity ...

GST

December 29, 2023

Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of meters, charges for bills - Validity of clarification issued by CBIC - Since the impugned circular has been set aside and it is clarified that the supplies mentioned in the impugned circular are bundled supplies and form an integral part of the supplies of distribution of electricity, the said supplies are not chargeable to GST. - HC

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