GST not leviable on supply of free electricity: Himachal Pradesh HC

NHPC Ltd. Vs Principal Commissioner (Himachal Pradesh High Court) Himachal Pradesh High Court held that GST not leviable on supply of free electricity by treating same as ‘consideration’ towards licensing services rendered by the State Government. Facts- The petitioner is engaged in the activity of power generation and is registered with various States GST Authorities including the State of Himachal Pradesh, vide different GSTINs. It had entered into agreements with various State Governments including the State of Himachal Pradesh, for establishing and running power generation projects in ...