GST Applicable on Additional Surcharge Levied by Electricity Supplier on OA Consumer: AAAR

The AAAR (Appellate Authority for Advance Ruling) has ruled that GST is applicable on the additional surcharge levied by electricity suppliers on open access (OA) consumers. This ruling clarifies that electricity suppliers are required to charge GST on the additional surcharge that is imposed on consumers who take advantage of open access to the power grid. The decision provides clarity on the applicability of GST in this specific context, ensuring that consumers and suppliers understand their obligations under the GST law.