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The Tax Publishers 2024 TaxPub(GST) 653 (AAR-Ker) IN THE AUTHORITY FOR ADVANCE RULING, KERALA S. L. SREEPARVATHY, IRS & K ABDUL LATHEEF YIS Power Solutions (P) Ltd., In re KER/23/2023 27 June, 2023 Authorized Representative by: Soman. N.L, Chartered Accountant ORDER M/s YIS Power Solutions Private Ltd (hereinafter referred to as the applicant) is a private limited company having registered office at No. 5/2018, Onthirickal, Rajakumari, Idukki District. The company is incorporated with the object to produce electricity from solar power panels and sell it to institutional customers through the transmission lines of Kerala State Electricity Board. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Whether GST is payable on the electricity produced from solar panels installed by the applicant when sold to customers? 3.2. Whether KSEB is liable to levy GST on wheeling charges, transmission and distribution charges and carrying charges that will be billed to the applicant by it against providing the infrastructure of KSEB for delivering the electricity produced by the applicant to its sellers? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

2024 TaxPub(GST) 653 (AAR-Ker)

IN THE AUTHORITY FOR ADVANCE RULING, KERALA

S. L. SREEPARVATHY, IRS & K ABDUL LATHEEF

YIS Power Solutions (P) Ltd., In re

KER/23/2023

27 June, 2023

Authorized Representative by: Soman. N.L, Chartered Accountant

ORDER

M/s YIS Power Solutions Private Ltd (hereinafter referred to as the applicant) is a private limited company having registered office at No. 5/2018, Onthirickal, Rajakumari, Idukki District. The company is incorporated with the object to produce electricity from solar power panels and sell it to institutional customers through the transmission lines of Kerala State Electricity Board.

2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under.

3. The applicant requested advance ruling on the following:

3.1. Whether GST is payable on the electricity produced from solar panels installed by the applicant when sold to customers?

3.2. Whether KSEB is liable to levy GST on wheeling charges, transmission and distribution charges and carrying charges that will be billed to the applicant by it against providing the infrastructure of KSEB for delivering the electricity produced by the applicant to its sellers?