AAR: ‘Transmission/distribution of electricity exempt, however, ancillary services taxable

Andhra Pradesh AAR holds that transmission or distribution of electricity by an electricity transmission or distribution utility is exempted as per Entry No. 25 of Notification No. 12/2017 -Central Tax (Rate) while any other service, rendered by applicant is not covered under said entry, and hence is taxable; Observes applicant is a state owned company having ‘Distribution License’ as defined in Electricity Act, 2003 and is engaged in distribution of electricity to consum...