https://www.taxtmi.com/forum/issue?id=120270 Windmill repairs, maintenance and related services are common inputs facilitating exempt electricity and taxable REC sales; claim ITC but reverse the portion attributable to exempt supply by applying the standard proportionate allocation formula using exempt turnover over total turnover (including electricity, REC and other supplies under the same GSTIN). Capital goods are treated similarly with ITC spread over the prescribed amortisation period. REC sales are taxable and CBIC and AAR authority cited support proportionate ITC treatment under the rules for inputs and capital goods. en-us Sat, 19 Jul 2025 20:42:09 +0530 Sat, 26 Jul 2025 05:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120270 Windmill repairs, maintenance and related services are common inputs facilitating exempt electricity and taxable REC sales; claim ITC but reverse the portion attributable to exempt supply by applying the standard proportionate allocation formula using exempt turnover over total turnover (including electricity, REC and other supplies under the same GSTIN). Capital goods are treated similarly with ITC spread over the prescribed amortisation period. REC sales are taxable and CBIC and AAR authority cited support proportionate ITC treatment under the rules for inputs and capital goods. Discussion-Forum GST Sat, 19 Jul 2025 20:42:09 +0530 https://www.taxtmi.com/forum/issue?id=120270