The Karnataka High Court acceded to a Delhi High Court ruling where it was held that statutory electricity regulators do not render “supply” under the GST law.

The Tribunal observed that revenue has compared the figures reflected in the ST-3 returns and figures reflected in Form 26AS statement and raised the demand without further examining the reasons for the difference in the two statements.

The question of classification for such convergence devices had been settled by a High Court, the Customs Authority declined the request as non-maintainable.