AES Engineering Solar Private Limited ., In re
Date: July 31, 2024
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Priya Jadhav, Ajay Bonde
Subject Matter
No GST on either intra-state or interstate supplies of electrical energy
Summary
In the case of **M/s. AES Engineering Solar Pvt Ltd**, the applicant operates a solar power plant and sells electrical energy to **Philips Commodities India Pvt Ltd**. The sale is governed by a power purchase agreement detailing the delivery point an…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. AES Engineering Solar Private Limited the applicant, seeking an advance ruling in res…