TaxTMI 
TaxTMI 
2026 (5) TMI 339
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....y fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s. EVOLVE GREEN POWER PRIVATE LIMITED, 371, SIDCO Industrial Estate, North Phase, Ambattur, Chennai-600 098. (hereinafter called as the "Applicant") are registered under the GST Act with GSTIN:33AAECE3274B1Z5. The Applicant is engaged in the development of solar power projects as part of their renewable energy initiatives, and are currently executing a rooftop solar power plant project. The plant is being installed on the factory rooftop of the off-taker, who will be the end consumer of the solar energy generated. 2. A Power Purchase Agreement (PPA) has been executed between the applicant and the off....
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....r solar plant to the off-taker by issuing sales of energy invoices on monthly basis based on the unit generated. The "Delivery Point" shall mean the busbar of the end consumer i.e., connectivity of end consumer with DISCOM vide DISCOM Meter NO.5SL0721 consumer Account No.000900005411. The generated electrical energy supplied to the off-taker will be utilized for the manufacturing process involved at the place of premises of M/s. Shyam Sel & Power Limited only. The applicant is not involved in activities of transmission and distribution of electrical energy (neither a TRANSCOM nor a DISCOM). The project is about to get completed and the DISCOM related connectivity process will resume in a short note. Then after the completion of the project, applicant shall be in a position to issue the Bill of Supply of electrical energy in favour of their off-taker as per the PPA agreement. Hence, to facilitate these activities in a smoother way they have applied for this Advance Ruling for a clarity. 4. Interpretation of Law by the Applicant based on the statement of facts: 4.1 The applicant submits as follows: Exemption Notification Supply of Goods: As per the Notification No.2/2017,....
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....ubmissions made by the applicant in the advance ruling application, and the submissions made during the personal hearing held on 17.02.2026. 7.2 The applicant located in the state of Tamilnadu has entered into a Power Purchase agreement (PPA) with M/s. Shyam Sel & Power Limited for generation of electrical energy and its supply to them, for captive consumption, through Solar Power Plant being installed in the roof-top of the factory premises. The contract is for a period of 25 years and the Solar Power Plant is an asset of the applicant during the period of contract and will be handed over to the off-taker after the contract is over. 7.3 Going forward, The applicant's queries will be dealt one by one for arriving at a conclusion. 8. Analysis of Query-1 & 2: 8.1 Here as per the Power Purchase Agreement (PPA), the agreement between the applicant and the off-taker is only supply of electricity. This supply is by generation through Solar Power Plant. The plant is constructed, erected, commissioned, operated, maintained and owned by the applicant. As the power plant is set up on the roof-top of the factory of the off-taker, the area of space for construction and installation....
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....ry point. The consideration for such supply of electricity at the delivery point is paid as per the agreed tariff for a period of 25 years and the invoicing should be on monthly basis as metered at the delivery point. 8.6 As 'Electrical energy' is 'goods', in terms of Section 7(1)(a), it falls within the scope of supply. Section 7 of the Act defines 'supply' as, Section 7. Scope of supply.- (1) For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.-For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be....
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.... therein, specify the category of persons who may be exempted from obtaining registration under this Act.] 8.10 As per the facts presented to us, the applicant is supplying only the 'electrical energy', which is wholly exempted and no other supply of goods or services or both, effected by them. Therefore, no registration is required to be taken if only electricity is supplied as the same is wholly exempted. If supply of electricity is made along with any taxable goods or services, and if the applicant exceeds the threshold limit of aggregate turnover or engage in taxable interstate supplies, the exemption from registration ceases and shall not be available to them. 9. Analysis of Query-3 *Section 103. Applicability of advance ruling- (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. (1A) The Advance Ruling pronounced by the National Appellate Authori....