https://www.taxtmi.com/caselaws?id=450476 AAR Kerala ruled that electricity produced from solar panels and sold to customers is exempt from GST under entry 104 of Notification No. 02/2017, as electrical energy is classified as goods under Customs Tariff Heading 2716 00 00. However, the Authority declined to rule on GST liability for wheeling, transmission, distribution and carrying charges by KSEB, holding that such questions regarding services provided to the applicant fall outside the scope of advance ruling provisions under Section 103 of CGST Act. 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 AAR Kerala ruled that electricity produced from solar panels and sold to customers is exempt from GST under entry 104 of Notification No. 02/2017, as electrical energy is classified as goods under Customs Tariff Heading 2716 00 00. However, the Authority declined to rule on GST liability for wheeling, transmission, distribution and carrying charges by KSEB, holding that such questions regarding services provided to the applicant fall outside the scope of advance ruling provisions under Section 103 of CGST Act. Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450476