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GST - Highlights / Catch Notes

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Scope of advance ruling (AAR) - The ruling is sought on two ...


GST Exemption Confirmed for Solar Panel Electricity; Ruling on State Electricity Board Services Not Addressed.

March 6, 2024

Case Laws     GST     AAR

Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. - The admissibility of the second question is questioned as it pertains to the recipient of services (applicant) and not a transaction proposed by them, as required for an advance ruling. - It's established that electricity generated from solar panels falls under goods, specifically exempted from GST. However, the ruling cannot be given on the second question as it doesn't meet the criteria for advance rulings under the CGST Act.

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