The Central Board of Indirect Taxes & Customs ( CBIC ), through Circular No. 245/02/2025-GST made clarification to regularise payment of GST on certain support services provided by an electricity transmission or distribution utility for the period of 10.10.2024 to 15.01.2025, on a “as is where is” basis.
In its 54th meeting, the GST Council recommended exempting the provision of services that are incidental or ancillary to the transmission and distribution of electricity supplied to consumers by electricity transmission and distribution utilities. These services include renting out metering equipment, testing meters, transformers, capacitors, etc., releasing electricity connections, moving meters or service lines, issuing duplicate bills, etc. Subsequently, via notification No. 08/2024-CTR dated 08.10.2024, entry at Sr. No. 25A was added to notification No. 12/2017-CTR dated 28.06.2017, effective 10.10.2024.
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The GST Council suggested that the entries at Senior Nos. 25 and 25A be aligned, and on January 16, 2025, notice No. 6/2025-CTR went into effect. As a result, the aforementioned exemption item now covers certain incidental or supplementary services to the transmission or distribution of energy provided by transmission or distribution utilities. Additionally, the 10.10.2024 (effective date of entry at Sr. No. 25A in notification No. 12/2017-CTR dated 28.06.2017) to 15.01.2025 (until the date of amending notification No. 06/2025 CTR dated 16.01.2025) interval was suggested to be regularized on a “as is where is” basis.
The payment of GST on specific incidental or ancillary services to the transmission or distribution of electricity, as stated in Paragraph 9.1 above, provided by an electricity transmission or distribution utility is regularized for the period of 10.10.2024 to 15.01.2025, on a “as is where is” basis, per the recommendation of the 55th GST Council.
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