https://www.taxtmi.com/caselaws?id=446421 The AAAR TN held that the appellant was not entitled to input tax credit on solar power panels used for electricity generation. The authority determined that since electricity supplied to TANGEDCO was exempt from GST under notification, the solar panels were used exclusively for exempted supply. Under Section 17(2) of CGST Act read with Rule 43(1)(a), ITC is not available for inputs used exclusively for exempt supplies. The AAR's jurisdiction question regarding blocked credit under Section 17(5)(c) and (d) was deemed irrelevant as appellant's activity didn't fall within those provisions. The supply chain breaks at the exempt supply point, disqualifying ITC eligibility. en-us Fri, 13 Oct 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446421 The AAAR TN held that the appellant was not entitled to input tax credit on solar power panels used for electricity generation. The authority determined that since electricity supplied to TANGEDCO was exempt from GST under notification, the solar panels were used exclusively for exempted supply. Under Section 17(2) of CGST Act read with Rule 43(1)(a), ITC is not available for inputs used exclusively for exempt supplies. The AAR's jurisdiction question regarding blocked credit under Section 17(5)(c) and (d) was deemed irrelevant as appellant's activity didn't fall within those provisions. The supply chain breaks at the exempt supply point, disqualifying ITC eligibility. Case-Laws GST Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446421