CIRCULARS
| S.No. | Circular No. | Subject |
| 01. | Circular No. 34/8/2018-GST dt.01.03.2018 | Clarifications regarding GST in respect of certain services |
CASE LAWS
| S.No. | Authority | Particulars | one liner | Details |
| 1. | Rajasthan High Court |
Jodhpur Vidyut Vitran Nigam Ltd D.B. Civil Writ Petition No. 9397/2018 decided on 05/02/2021 |
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 |
Order
|
ADVANCE RULING
| Particulars | Crux |
|
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. |