No GST on Electricity Transmission and Distribution Charges: Orissa HC

The Orissa High Court ruled that electricity transmission and distribution charges do not attract GST. The court upheld the petitioner’s argument that electricity is not classified as goods or services under the GST regime, and hence, ancillary charges related to its transmission and distribution are exempt from the tax. The court quashed the GST demand raised on such charges, providing significant relief to electricity companies and consumers in Odisha. This ruling may have wider implications for similar cases across India.