https://www.taxtmi.com/article/detailed?id=13009 Supply of electrical energy is constituted as goods and is exempt from GST under the applicable rate exemption entry for electrical energy, covering both intra-state and inter-state supplies. Because the outward supply is exempt, the supplier is ineligible to claim Input Tax Credit on GST paid for procurement of the solar power plant or related inward supplies, consistent with the rules restricting ITC when outward supplies are exempt. en-us Wed, 09 Oct 2024 19:59:07 +0530 Wed, 09 Oct 2024 19:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13009 Supply of electrical energy is constituted as goods and is exempt from GST under the applicable rate exemption entry for electrical energy, covering both intra-state and inter-state supplies. Because the outward supply is exempt, the supplier is ineligible to claim Input Tax Credit on GST paid for procurement of the solar power plant or related inward supplies, consistent with the rules restricting ITC when outward supplies are exempt. Articles Goods and Services Tax - GST Wed, 09 Oct 2024 19:59:07 +0530 https://www.taxtmi.com/article/detailed?id=13009