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)].
  1. Service Tax
  2. Basic Concepts of Service Tax

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.