The High Court held that the Central Board of Indirect Taxes and ...

Govt can't be forced to clarify GST on energy storage systems; rely on law.

Case Laws     GST

September 18, 2024

The High Court held that the Central Board of Indirect Taxes and Customs (CBIC) cannot be directed to clarify the applicability of Goods and Services Tax (GST) on Battery Energy Storage Systems (BESS). GST is chargeable under the Central GST Act, State GST Act, and Integrated GST Act, and any contentious issue regarding its applicability must be resolved by referring to these statutes and rules. The statutes do not require CBIC to entertain queries from taxpayers or provide clarifications based on their queries. CBIC can issue orders, instructions, or directions for uniformity in implementation, but not clarifications on specific queries raised by taxpayers. The petition was dismissed as highly delayed, and any apprehensions about the terms and conditions should have been clarified during the Pre-Bid Meeting.

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