FOR POWER OUTAGE OR BREAKDOWN, PLEASE CALL 15454
FOR POWER OUTAGE OR BREAKDOWN,
PLEASE CALL 15454

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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.