Additional Surcharge on Open Access Consumers Exempt from GST

In re Chamundeshwari Electricity Supply Corporation Limited (GST AAAR Karnataka) The Appellate Authority for Advance Ruling (AAAR) in Karnataka recently issued a decision in the case of In re Chamundeshwari Electricity Supply Corporation Limited. The judgment analyzed whether the additional surcharge collected from open access (OA) consumers, as per Section 42(4) of the Electricity Act, 2003, and related policies, is taxable under the Goods and Services Tax (GST) Act. Case Background The appellant, Chamundeshwari Electricity Supply Corporation Limited (CESC), operates as a distribution license...