Ruling: No GST on electricity delivery charges! Inward supplies not eligible for CGST and SGST credit.
Case-Laws
GST
Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST paid during the procurement of a solar power plant as input tax credit towards their GST liability. The ruling found that since the applicant invoiced only for the supply of electricity without including del
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