Solar panels supplying exempted energy to tenants deny input tax credit, per Section 17(2) and Rule 43(a) of GST law.

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....Input Tax Credit - blocked credit - solar power panels procured and installed - electrical energy generated by Solar Panel installed by the applicant is exempted goods supplied to tenants and consequently input tax paid on the Solar Panels are ineligible as credit of input tax on Capital Goods used exclusively for supply of exempted supply are not eligible under Section 17(2) read with Rule 43(a) - AAR....