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Delayed payment surcharge attributable to distribution and transmission of electricity is exempt from GST

January 7, 2019[2019] 101 taxmann.com 100 (AAR - MADHYA PRADESH)
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CGST : Where applicant is involved in electrification work in to rural and urban areas under various Government Schemes; and supplies electricity to all commercial users and non-commercial consumers and recovers charges for supply of electricity, it is held that applicant is covered in definition of electricity transmission and distribution utility under Heading 9969, however, delayed payment surcharge/late payment surcharge/surcharge on outstanding amount receivable by applicant cannot be treated as separate service and same shall be included in value of initial supply to which such charges relate and portion of Delayed payment surcharge attributable to exempt supply , I.e., distribution and transmission, retail supply of electricity shall be exempt and portion of delayed payment surcharge attributable to taxable supply I.e., other services like metering charges which are taxable shall be taxable

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