This exemption was followed by the GST Council recommendations, where it was recommended to exempt several services that are integral to the transmission and distribution of electricity

The Central Board of Indirect Taxes and Customs ( CBIC ), vide notification no. 08/2024 dated 8th October 2024 has exempted various ancillary services related to electricity from the Goods and Services Tax ( GST ). This exemption was followed by the GST Council recommendations, where it was recommended to exempt several services that are integral to the transmission and distribution of electricity. This includes application fees for electricity connections, rental charges for metering equipment, testing fees for meters, transformers, and capacitors, labour charges for shifting meters or service lines, and charges for issuing duplicate bills. The exemption applies when these services are provided as part of a composite supply by transmission and distribution utilities to their consumers. Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here Moreover, the notification addresses past GST liabilities by allowing for the regularisation of past dues on an ‘as is where is’ basis. This means that utilities will have the opportunity to settle any outstanding GST liabilities without penalties, simplifying compliance and encouraging operational efficiency. The ‘as is where is’ approach aims to provide clarity and ease for service providers, thereby promoting smoother transactions between electricity utilities and consumers.