Case LawOrder No. 33/AAR/2022
VBC Associates ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- August 31, 2022
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
No ITC on solar power panels used for generating electrical energy
Input Tax Credit
Summary
Q. Whether the input tax credit on solar power panels procured and installed is blocked credit under Section 17(5) (c) and (d) of CGST/TNGST Act, 2017? A. Electrical Energy is goods classified under HSN 2706 and exempted by Notification No.02/2017 CT…
Judgement
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods a…