Classification of Supply — Input Tax Credit — The queries, on which Advance Ruling is sought, are as follows :

(a) Whether the supply of electricity is a supply of goods or services?

(b) Whether the supply of electricity and supply of utilities/leasing are separate supplies or composite supplies?

(c) If supply of electricity and supply of utilities/ leasing are separate supplies, what is the classification of supply of electricity for the purpose of payment of GST?

(d) Whether the applicant is eligible to take credit of input tax charged on such supply of renting services and electricity, if any?

Held that :- Ruling :

(a) The supply of electricity, to the extent it is grid supplied, is goods.

(b) The supply of electricity through grid and supply of utilities are separate supplies.

(c) The supply of electricity through grid is classified under Entry No. 104 of Notification No.2/2017-Central Tax (Rate), dated 28th June, 2017, Tariff Code-2716 00 00.

(d) The applicant is eligible to take input tax credit on supply of renting services. Input tax credit in case of electricity supply shall be restricted to the supply made through DG sets. — Keysight Technologies International India Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 210 (AAR-Haryana)