2026-VIL-96-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Liability to pay GST on supply of electrical energy - Applicant, an entity engaged in the development of solar power projects, has entered into a Power Purchase Agreement (PPA) with an off-taker to supply electrical energy generated from a solar power plant installed on the off-taker's factory rooftop - Whether the applicant is required to be registered under GST and collect and pay GST on the supply of electrical energy – HELD - The applicant is not required to be registered under GST, as it is engaged in the exclusive supply of exempted goods, namely 'Electrical Energy'. Under Section 23 of the CGST Act, 2017 persons engaged exclusively in the supply of goods or services not liable to tax or wholly exempt from tax are not required to be registered - The supply of electrical energy by the applicant is a 'supply of goods' as per Section 7(1)(a) of the CGST Act. However, Electricity is classified under Tariff Heading 27160000 as ‘Electrical Energy’ attracting ‘Nil’ rate of GST vide Notification No. 02/2017-Central Tax (Rate) dated 28 June 2017. Therefore, the applicant is not required to collect and pay GST on the supply of electrical energy, whether it is an intra-state or inter-state transaction – Ordered accordingly - Applicability of the Advance Ruling - As per Section 103 of the CGST Act, the Advance Ruling pronounced shall be binding on the applicant, the concerned officer, and the jurisdictional officer, provided the law, facts, or circumstances supporting the original advance ruling have not changed. This advance ruling pronounced is applicable to the applicant only if the law, facts/circumstances contained in this application on the queries raised in any matter referred to in sub-section (2) of Section 97 of the Act, is same.
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