No GST on exempted services of transmission or distribution of electricity

Last updated: 15 March 2021
Quick Summary
The Rajasthan High Court has quashed a circular that sought to levy GST on various services provided by electricity distribution companies (DISCOMs). These services, including application fees for connections, meter rental charges, and testing fees, were previously clarified as taxable. The court found that these services are an integral part of the overall exempted supply and distribution of electricity, and a circular cannot override the original exemption notification.

Court :
Rajasthan High COurt

Brief :
The Hon'ble Rajasthan High Court in Jodhpur Vidyut Vitran Nigam Ltd. v. UOI &ors. [D.B. Civil Writ Petition No. 9397/2018, decided on February 5, 2021] quashed Para 4(1) of Circular No. 34/8/2018-GST dated March 1, 2018

Citation :
D.B. Civil Writ Petition No. 9397/2018, decided onFebruary 5, 2021]

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
BEST VALUE
2 YEAR PLAN
3,499
(Excl. of GST ₹629)
1 YEAR PLAN
1,999
(Excl. of GST ₹359)

3 MONTHS PLAN
999
(Excl of GST ₹179)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 179
Share Report Abuse
Comments


Recent Judgments :

  1. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
  2. Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
  3. Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
  4. Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
  5. CESTAT New Delhi: Sub-Contractor Separately Liable for Service Tax Regardless of Main Contractor's Discharge
  6. Cenvat Credit Cannot Be Denied Merely on Third-Party Statements Without Corroborative Evidence
  7. CESTAT: Service Tax Not Leviable on Unclaimed Amounts Written Off Without Evidence of Taxable Service
  8. Partners of a Partnership Firm are personally liable for GST dues of the Firm and bank account of an erstwhile partner can be attached for recovery
  9. Prima facie satisfaction and not conclusive proof of fraud is sufficient to invoke Section 74 of the CGST Act
  10. Show Cause Notice issued to a non-existent amalgamated company is void ab initio and cannot be saved by Section 87 of the CGST Act

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Michael & Co.Michael & Co.Pro Member Ashwini ThoratAshwini ThoratPro Member DILIPDILIPPro Member Tanuj Kumar SharmaTanuj Kumar SharmaPro Member Sunder SadaniSunder Sadani
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
21 August 2026
Finance Manager

Resollect Technologies Pvt Ltd

Mumbai

CA

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
14 August 2026
Article Assistant CA Articleship

Eshwar & Co Chartered Accountants - Nungambakkam

Chennai

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details