High Court: Regulatory fees collected by CERC and DERC not subject to GST.
Case-Laws
GST
The HC held that the regulatory fees collected by the Central Electricity Regulatory Commission (CERC) and Delhi Electricity Regulatory Commission (DERC) are not subject to GST. The regulatory functions discharged by these Commissions do not constitute 'supply' under the CGST Act as they are neither supply of goods nor services. Their role is quasi-judicial, regulating and administering electricity
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =