Classification of supply of electricity - the supply of utility ...

Electricity via DG sets taxed at 18% under GST; grid electricity remains GST exempt.

January 16, 2020

Case Laws GST AAR

Classification of supply of electricity - the supply of utility services and electricity supply are separate supplies - The provision of electric supply by way of DG set forms part of the utility services taxable at 18% whereas the supply of electricity by way of grid is exempt from GST.

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Classification of supply of electricity - the supply of utility ...

Electricity via DG sets taxed at 18% under GST; grid electricity remains GST exempt.

January 16, 2020

Case Laws GST AAR

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