Distribution Companies Not Authorized to Collect GST on Electricity & Related Services

Bses Rajdhani Power Ltd & Anr Vs Union of India & Ors (Delhi High Court) Conclusion: Electricity distribution companies were not entitled to collect gst from their customers and charges for metering equipment, testing fee for meter, labour charges from customers for shifting of meters, charges for bills and application for releasing connection of electricity were all integral part of services of distribution of electricity. Held: In the instant case, it was noted that the Central Government in exercise of its powers under Section 11 of the Central Goods and Services Tax Act, 2017 (‘C...