GST not levaible on activities carried out by DISCOMS against recovery of charges from consumers

Torrent Power Ltd. Vs. Union of India (Gujarat High Court) Gujarat High Court quashed the Circular No. 34/8/2018-GST dated 01.03.2018 which proposes  levy of GST on activities carried out by DISCOMS against recovery of charges from consumers under the State Electricity Act i. Application fee for releasing connection of electricity ii. Rental Charges against metering equipment iii. Testing fee for meters/transformers, capacitors etc. iv. Labour charges from customers for shifting meters or shifting of service lines v. charges for duplicate bill. Honourable High Court has held...