Exemption from GST - transmission or distribution of electricity - Through circular it was clarified...

Exemption from GST - transmission or distribution of electricity - Through circular it was clarified that certain activities shall be taxable - Vires of para 4(1) of the impugned circular No.34/8/2018-GST dated 1.3.2018 - Attempt of chipping out some of the services, out of the complete package and treating them to be taxable is not only arbitrary and unreasonable but such exercise is also violative of provisions of Section 8 of the CGST Act - A circular cannot seek to clarify provisions of statutory notification - HC .....

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