https://www.taxtmi.com/caselaws?id=391020 The Authority classified grid-supplied electricity as goods and determined that the supply of electricity and utilities are separate supplies, not composite. Grid-supplied electricity falls under Entry No. 104 of a specific notification and is exempt from GST, while electricity supplied via DG sets is subject to 18% GST. Input tax credit is available for renting services but limited to electricity supplied through DG sets. en-us Mon, 09 Sep 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391020 The Authority classified grid-supplied electricity as goods and determined that the supply of electricity and utilities are separate supplies, not composite. Grid-supplied electricity falls under Entry No. 104 of a specific notification and is exempt from GST, while electricity supplied via DG sets is subject to 18% GST. Input tax credit is available for renting services but limited to electricity supplied through DG sets. Case-Laws GST Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391020