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2024 (3) TMI 257 - AUTHORITY FOR ADVANCE RULING, KERALALevy of GST - electricity produced from solar panels installed by the applicant when sold to customer - wheeling charges, transmission and distribution charges and carrying charges that will be billed to the applicant by it against providing the infrastructure of KSEB for delivering the electricity produced by the applicant to its sellers - Scope of Advance ruling application. Whether GST is payable on the electricity produced from solar panels installed by the applicant when sold to customers? - HELD THAT:- The electricity and electrical energy are one and the same. Electrical energy is classified under Heading 2716 00 00 of the Customs Tariff Act and is goods and not a service. Therefore, the supply of electricity generated from solar panels by the applicant is a supply of goods and the supply of electrical energy falling under Customs Tariff Heading 2716 00 00 is exempted from GST as per entry at SI No. 104 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017. Whether KSEB is liable to levy GST on wheeling charges, transmission and distribution charges and carrying charges that will be billed to the applicant by it against providing the infrastructure of KSEB for delivering the electricity produced by the applicant to its sellers? - HELD THAT:- The applicant has sought the taxability of the services provided by Kerala State Electricity Board to the applicant and hence the applicant is the recipient of the services in the transaction. Therefore, the question do not pertain to a transaction that is being undertaken or proposed to be undertaken by the applicant and hence do not fall within the purview of the definition of advance ruling. Further, it is categorically stated in Section 103 of the CGST Act that the ruling pronounced is binding only on the applicant and the jurisdictional authority of the applicant. Hence, if a recipient obtains a ruling on the taxability of his inward supply of goods or services or both the supplier of such goods or services and their jurisdictional authority is not bound by that ruling and the supplier and their jurisdictional authority is free to assess the supply according to their own determination and the ruling has no relevance or applicability. Therefore, the question is not admissible.
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