No GST Payable on Free Electricity provided by NHPC: Himachal Pradesh HC

The Himachal Pradesh High Court ruled that no GST is payable on the free electricity provided by the National Hydroelectric Power Corporation (NHPC) to the Himachal Pradesh government. The court held that such electricity supply, provided under an agreement, does not constitute a taxable supply under the GST framework. This ruling clarifies that non-monetary supplies, particularly in the context of state-run agreements, may fall outside the scope of GST liability, providing relief to entities involved in similar arrangements.