GST on Intra and Inter-State Supply of Electricity Energy: AAR Ruling

In re AES Engineering Solar Private Limited (GST AAR Maharashtra) In the case of AES Engineering Solar Private Limited, the GST Authority for Advance Rulings (AAR) Maharashtra examined the applicability of GST on the intra-state and inter-state supply of electrical energy. The applicant inquired whether GST was payable on the delivery of electrical energy based on their existing agreement. The AAR determined that since the applicant only invoiced for the supply of electricity without including delivery (transmission) charges, the supply of electrical energy is exempt from GST under Entry No. ...