Heading 9969 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Transmission or distribution of electricity by an electricity transmission or distribution utility. Definitions: (p) Central Electricity Authority means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) Central Transmission Utility shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (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 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; (zzg) State Electricity Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzh) State Transmission Utility shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); Clarification Clarification on Whether the activities carried by DISCOMS against recovery of charges from consumers under State Electricity Act are exempt from GST? . [ Circular No. 34/8/2018-GST dated 01.03.2018 ] Clarification on Whether the guarantee provided by State Government to state owned companies against guarantee commission, is taxable under GST? . [ Circular No. 34/8/2018-GST dated 01.03.2018 ]