Delhi High Court: “Fees Collected By Electricity Commissions Exempt From GST” | Major Relief For Regulatory Bodies

The Delhi High Court ruled that fees collected by the Central Electricity Regulatory Commission (CERC) and Delhi Electricity Regulatory Commission (DERC) for electricity supply licenses and regulatory duties are exempt from GST. The Court clarified that these commissions, as quasi-judicial tribunals, perform statutory functions under the Electricity Act, 2003, and their activities do not qualify as taxable services under GST laws.