Case LawAdvance Ruling No. GST-ARA-04 of 2023-24/2024-25/B-57
AES Engineering Solar Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- July 31, 2024
- Type:
- Advance Ruling
- Members:
- Priya Jadhav, Ajay Bonde
Subject
No GST on either intra-state or interstate supplies of electrical energy
ExemptionInput Tax Credit
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…
Judgement
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…