https://www.taxtmi.com/caselaws?id=450476 Electricity generated from solar panels and supplied to customers was treated as goods, not a service, because electrical energy was regarded as electricity under the Electricity Act, 2003 and classified under Customs Tariff Heading 2716 00 00. The exemption entry for electrical energy in Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 was applied, so the supply was held exempt from GST. en-us Tue, 27 Jun 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450476 Electricity generated from solar panels and supplied to customers was treated as goods, not a service, because electrical energy was regarded as electricity under the Electricity Act, 2003 and classified under Customs Tariff Heading 2716 00 00. The exemption entry for electrical energy in Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 was applied, so the supply was held exempt from GST. Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450476