{"id":72130,"date":"2025-07-25T08:28:09","date_gmt":"2025-07-25T02:58:09","guid":{"rendered":""},"modified":"2025-07-25T08:28:09","modified_gmt":"2025-07-25T02:58:09","slug":"sc-upholds-that-regulatory-fees-by-cerc-and-derc-are-not-taxable-under-section-2-17-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72130","title":{"rendered":"SC upholds that regulatory fees by CERC and DERC are not taxable under Section 2(17) of CGST Act"},"content":{"rendered":"<p>SC upholds that regulatory fees by CERC and DERC are not taxable under Section 2(17) of CGST Act<br \/>Case-Laws<br \/>GST<br \/>The SC dismissed the Special Leave Petitions challenging the levy of GST on regulatory fees collected by CERC and DERC. The Court upheld the High Court&#39;s finding that the regulatory functions performed by these Commissions do not constitute &#8220;business&#8221; under Section 2(17) of the CGST Act. Consequently, revenue derived from such regulatory activities is not taxable under the CGST<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90907\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SC upholds that regulatory fees by CERC and DERC are not taxable under Section 2(17) of CGST ActCase-LawsGSTThe SC dismissed the Special Leave Petitions challenging the levy of GST on regulatory fees collected by CERC and DERC. The Court upheld the High C<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72130","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72130"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72130\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}