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of The ruling pertains to the applicability of GST on electricity charges recovered by IIT Roorkee from its commercial occupants. The key points are: IIT Roorkee sought an advance ruling on whether GST is applicable on the electricity charges it recovers from commercial occupants, representing only reimbursement of actual costs charged by the power corporation. The authority held that the issue raised is identical to the one already decided in the applicant's own case under audit proceedings. As per Section 98(2) of the CGST Act, the authority can reject an application if it concerns an issue already decided for the applicant. Since the applicant approached the authority again on an identical issue already decided, the application was rejected without examining the merits, as it is not maintainable u/s 98(2) of the CGST Act and UK GST Act.
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