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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

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

Case Laws     GST

January 16, 2020

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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