Frequently Asked Questions

What would be the status of ‘electricity’ under GST?

It is now well settled through a catena of judgments from the Apex Court that electricity is ‘goods’. There is no Constitutional bar on levy of GST on electricity. Levy of Electricity duty by States on consumption or sale of electricity can co-exist with levy of GST on electricity. The GST Act does not exclude power from GST. 

As mentioned earlier, electrical energy is exempt for whole of levy of GST absolutely through notification.

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