Transmission or distribution of electricity

Last updated at July 15, 2026 by

Electricity is covered in negative list. Hence no service tax on electricity bill

As per negative list, no service tax on Electricity transmission or distribution utility

 

Electricity transmission or distribution utility means

  • the Central Electricity Authority
  • a State Electricity Board
  • the Central Transmission Utility
  • a State Transmission Utility notified under the Electricity Act, 2003
  • a distribution or transmission licensee 
  • any other entity entrusted with such function by the Central or State Government [Section 65B(23)].
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