Electricity has a unique status under GST. In fact, its unique status has been existing even prior to GST. Let us see how. 

Electricity has been declared by the Supreme Court to be goods. Which ideally means, it should be subject to excise duty at the time of its manufacture or production and it should also be subjected to Value Added Tax or Sales Tax at the time of its sale. However, there is also another entry in List II namely Entry 53, which deals with taxes on consumption or sale of electricity, which basically means that, electricity duty could have been taxed at three points of time, namely, at excise, under VAT and at the time of consumption as consumption tax on electricity or colloquially as it is called electricity duty. However, the real picture was that it was not subject to tax under excise or under VAT and it was subjected only to electricity duty. That peculiar status has been continued even under GST, while electricity is technically within the scope of GST as it is goods but the rate schedules or the tariffs under GST do not treat electricity as a taxable item, instead the consumption tax or electricity duty as it is popularly called is continue on electricity.