https://www.taxtmi.com/caselaws?id=758765 GST liability for battery energy storage systems had to be determined under the CGST, SGST and IGST Acts and the rules made under them. Section 168 of the CGST Act enables directions for uniform implementation, but it does not impose a duty on the tax administration to issue taxpayer-specific clarifications on chargeability. The court therefore rejected the request for a GST clarification. It also found no ambiguity in the bidding terms, because the request expressly stated that tariff was exclusive of GST and any leviable GST on storage service would be passed through to the buying entity. The petition was dismissed, including because the grievance could have been raised earlier in the pre-bid stage. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758765 GST liability for battery energy storage systems had to be determined under the CGST, SGST and IGST Acts and the rules made under them. Section 168 of the CGST Act enables directions for uniform implementation, but it does not impose a duty on the tax administration to issue taxpayer-specific clarifications on chargeability. The court therefore rejected the request for a GST clarification. It also found no ambiguity in the bidding terms, because the request expressly stated that tariff was exclusive of GST and any leviable GST on storage service would be passed through to the buying entity. The petition was dismissed, including because the grievance could have been raised earlier in the pre-bid stage. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758765