Tvl. Indigrid 2 Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- January 28, 2026
- Type:
- Advance Ruling
- Members:
- Thiyagarajan, Suseel Kumar
Subject
Battery Energy Storage System Operation Constitutes Taxable Support Services, Not Exempt Electricity Supply
Summary
The Authority for Advance Ruling held that the activity of developing and operating Battery Energy Storage Systems (BESS), whether on a standalone or co-located basis, does not constitute the supply of electrical energy or transmission/distribution s…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act,…