- RMCD issued a new 16 April 2026 service tax guide for electricity transmission and distribution, replacing the 2024 guide.
- The guide clarifies the scope of taxable electricity services under Service Tax Regulations 2018, but removes some prior guidance on billing periods under 28 days.
- It adds and updates key definitions, including public distribution license (LAP), independent power producers (IPPs), designated areas, and special areas/free zones.
- It introduces a new overview of the electricity industry, explaining generation, transmission, and distribution and identifying major roles of IPPs, PETRA, state regulators, and LAP holders.
- The guide indicates service tax applies to electricity supplied by persons providing electricity transmission and distribution services.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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