HC : Strikes down Circular, extends exemption to services related to electricity transmission/distribution

HC strikes down Circular No.34/8/2018-GST dated March 1, 2018 to the extent the same provides that activities related with transmission and distribution of electricity, such as application fee, testing fee, labour charges for shifting meters, etc. are taxable and not covered by Exemption Notification No. 12/2017-CT(R), Sl. No. 25; States that, from very manner in which Revenue treated said related services during pre-negative list regime, such services would stand covere...