This paper describes the lightning surge analysis model of extra high voltage GIS using EMTP. Various lightning current parameters were investigated in order to confirm the impact on the lightning surge analysis such as lightning current amplitude, waveform, size of GIS, tower footing resistance and surge arresters. The multi-story tower model and EMTP/TACS model were introduced for the simulation of dynamic arc characteristics. The margin between the maximum overvoltage and BIL of the GIS was about 10 percent and the margin between the maximum overvoltage and BIL of the transformer was 21 percent.