GST Not Applicable on Solar Power Supply Due to Exemption for Electrical Energy: AAR Tamilnadu

In re Evolve Green Power Private Limited (GST AAR Tamilnadu) A Power Purchase Agreement (PPA) has been executed between the applicant and the off-taker, under which the off-taker will procure solar power generated by the plant for consumption within their factory premises. This arrangement supports the off-taker’s energy cost optimization and sustainability goals, while aligning with their mission to promote clean and efficient energy solutions. In this back drop, the applicant has sought advance ruling on the following question: The Tamil Nadu Authority for Advance Ruling (AAR) in In r...