Withdrawal.

Whether the Applicant is entitled to avail credit on the services received for undertaking Qualified Placement Institutional from HSBC Securities and Capital Markets (India) Pvt. Limited.

Q-1. Whether, the applicant is eligible to avail input tax credit of GST paid on inputs/capital goods or input services used in Design, Engineering. Installation of 20.5 MW of the Solar Power Plant as per the Rajasthan Integrated Clean Energy Policy, 2024 (RICEP) standards, wherein, the generation of electricity from such solar plant is used for captive consumption; 

Q-2. Whether the applicant is eligible to take input Tax credit as 'inputs/capital goods' or 'input services' of the items enlisted in "Annexure-B" of this application in terms of Section 16 and 17 of the CGST/IRGST/IGST Act,· and Q-3. Whether the capital goods and inputs used in setting up/erection/commissioning/installation of the solar power plant constitute "Plant and Machi ' nery" under the ambit of Section 17(5) of the CGST/RGST Act, 2017 and further as the said power plant is used in the manufacture of steel. whether, the same is used or intended to be used in the course or furtherance of the business of le manufacturing Steel and hence, not blocked input tax credit under section 17(5) of the CGST/RGST/IGST Act?"

The ruling pronounced by the AAR in Advance Ruling No.60/ARA/2025 dated 16.12.2025 was upheld and accordingly, the appeal filed by the appellant was dismissed.

a. The HSN Classification of product i.e. "The Break Hose" 

b. GST Rate applicability for the product i.e. "The Break Hose" used as

 i. Four Wheeler Brake Hose

 ii. Two Wheeler Brake Hose

The Order is dismissed and the impugned order dated 30/01/2025 of the Goa Advance Ruling is upheld.

The supply of drinking water through water tankers or in bulk quantities to IIT Goa for students as per the work order cited by the applicant, is covered under entry no. 99 of Exemption Notification No. 2 2017-CT (R) dated 28.06.2017, as amended and thus is exempt from Tax under GST.

The supply of drinking water through water tankers or in bulk quantities to IIT Goa for students as per the work order cited by the applicant, is covered under entry no. 99 of Exemption Notification No. 2 2017-CT (R) dated 28.06.2017, as amended and thus is exempt from Tax under GST.

What is the applicable GST tax rate in this case, and are the services provided by the applicant considered zero-rated services? b. Do the services provided by the applicant qualify as an export of services, and is the applicant entitled to a refund of Input Tax Credit (ITC) used for providing these services?

(i) there was no supply as per Notification No. 14/2017; and 

(ii) there was no consideration for rendering any service, service tax liability is not attracted and consequently reverse charge liability also is not attracted.