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GST - Power Supply

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(Querist)
21 May 2024 Sir,
An entity providing services like supply of power / transmission of electricity to the government entity is exempted or Taxable. If exempted pls mention the Notification No.

Thanks in Advance.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 May 2024 It's exempt from GST.
Supply of electricity is exempted under GST as per the Notification 02/2017 (Central Tax) dated 28 June 2017 under the heading “Electrical Energy” (HSN Code: 27160000).
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