https://www.taxtmi.com/caselaws?id=791137 Exclusive supply of wholly exempt electrical energy through a rooftop solar arrangement did not attract GST registration, because electrical energy was treated as goods and remained exempt under Notification No. 02/2017-Central Tax (Rate). The applicant was therefore not liable to pay GST or obtain registration for that supply. An advance ruling, however, has only a limited statutory effect: it binds the applicant and the jurisdictional officers only so long as the material law, facts and circumstances remain unchanged. It does not operate as a general precedent for unrelated parties or altered transactions. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791137 Exclusive supply of wholly exempt electrical energy through a rooftop solar arrangement did not attract GST registration, because electrical energy was treated as goods and remained exempt under Notification No. 02/2017-Central Tax (Rate). The applicant was therefore not liable to pay GST or obtain registration for that supply. An advance ruling, however, has only a limited statutory effect: it binds the applicant and the jurisdictional officers only so long as the material law, facts and circumstances remain unchanged. It does not operate as a general precedent for unrelated parties or altered transactions. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791137