Nov 17, 2025
GST demand quashed as ancillary electricity-related charges held integral to exempt composite supply of electricity distribution
BSES Rajdhani Power Ltd. & Anr. v. Union of India & Ors., Delhi High Court, W.P.(C) 9455/2018 Court: High Court of Delhi, New DelhiPetition No.: W.P.(C) 9455/2018 & CM APPL 62085/2023Date of Judgment: 13 December 2023Category: Exemption – Composite Supply – Distribution of ElectricityRelevant Provisions: Section 8 & Section 11 of CGST Act, 2017; Notification No. 12/2017-CT (Rate); Circular No.…