Power back-up services falls under HSN Code 997221; 18% GST Payable

In re Pansut Udyog Pvt. Ltd. (GST AAR Haryana) The supply of Electrical energy units through diesel generators is covered under Tariff code-27160000-Elecrical Energy- attracting NIL rate of Tax. The applicant wants to confirm as to whether the NIL rate of tax selected by it is correct. Applicant is neither an electricity generating nor an electricity distributing agency. It is merely engaged in providing power back-up services at the IT/ITES building in Gurugram and in pursuant to this activity, it is involved in the ancillary activities such as purchasing HSD, lubricants and maintenance servi...