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GST for Non-Domestic Customers
Is my electricity bill subject to GST?
Yes. The supply of electricity to non-domestic customers is subject to 6% GST starting 1st April 2015.
What are some examples of TNB’s goods & services that are subject to 6% GST?
- Supply of electricity.
- Sale of scrapped items.
- Sale of tender documents.
- New connection or upgrade of connection.
- Installation of new meters.
- Installation of additional meters and related metering facilities.
- Replacement of mechanical meters to electronic meters or reprograming of electronic meters or repair of meters.
- Services in connection with test carried out to meters, upon request from the customers.
- Providing street lighting.
- Providing neon lighting or floodlight such as billboards, signage and buildings.
I am a non-domestic customer. Do I enjoy GST 0% on my first 300 kWh?
No, only domestic customers are eligible to enjoy GST 0% on the first 300kWh.
Besides the prevailing tariffs, non-domestic customers are usually imposed a maximum demand charge for usage exceeding 6.6kV. Is the extra charge subject to GST?
Yes, maximum demand charge is subject to GST at 6% since it is an additional charge on the supply of electricity to non-domestic customers.
I am a GST registered person and would like to claim back the GST incurred on my electricity bill. Will TNB be providing me with a valid tax invoice for claiming purposes?
Yes, your electricity bill is a valid tax invoice and you are eligible to claim back the GST paid on your electricity bill if you are a GST registered person with Customs.