CIRCULARS
| Circular No. | Subject |
| Circular No. 34/8/2018-GST dt.01.03.2018 [Para 4] | Clarifications regarding GST in respect of certain services |
COMMUNITY INSIGHTS
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Publish Date |
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Electricity is more than a commodity-it is the pulse of India’s homes, industries, and services. Recognizing its essential nature, lawmakers have consistently kept it outside the ambit of indirect taxes like GST. Yet, a recent CBIC circular has jolted this settled position by suggesting that electricity charges recovered by landlords from tenants could be subject to GST when part of a rental arrangement........ Read More |
29.08.2025 |
CASE LAWS
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Particulars |
Crux |
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2021(02)LCX0050 Rajasthan High Court Jodhpur Vidyut Vitran Nigam Ltd |
Para 4(1) of circular No.34/8/2018 is struck down to the extent of Chipping out some services out of the complete exempt package (transmission and distribution of electricity) and treating them to be taxable is violative of Section 8 CGST Act |
ADVANCE RULING
| Particulars | Crux |
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2025(02)LCX0354(AAAR) Telangana Duet India Hotels (Hyderabad) Private Limited |
GST is applicable on electricity and water charges, which are being collected at actual by the Lessor from the Lessee. |
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2023(12)LCX0369(AAR) Tamil Nadu Tamil Nadu Generation & Distribution Corporation Limited |
Charges such as belated payment surcharge, dishonored cheque service charge, and network/wheeling charges are integral to electricity transmission or distribution and are exempt from GST. |
