Evolve Green Power Private Limited ., In re

Date: April 6, 2026

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Thiyagarajan, Suseel Kumar
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Subject Matter

Applicant exclusively engaged in the supply of electrical energy is not required to obtain GST registration

Registration

Summary

The Authority for Advance Ruling has held that an applicant exclusively engaged in the supply of electrical energy is not required to obtain GST registration , as electrical energy is a wholly exempted good under the GST Act. Summary of Facts and Dis…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. EVOLVE GREEN POWER PRIVATE LIMITED, 371, SIDCO Industrial Estate, North Phase, Ambattur, Chennai – 600 098. (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN:33AAECE3274B1Z5. The Applicant is engaged in. the development of solar power projects as part of their renewable energy initiatives, and…

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