ORDER

No.07/2022 dated 16.02.2022 passed by the Telangana State Authority for Advance Ruling – Order-in- Appeal passed – Regarding. * * * * *

1. The subject appeal has been filed under Section 100 (1) of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as “TGST Act, 2017” or “the Act”, in short) by M/s. Achampet Solar Private Limited, Hyderabad 8-2-610/68/1,2,3, 5th Floor, Accord Blu, Road No 10, Banjara Hills, Hyderabad, Telangana – 500034, (hereinafter referred in short as ‘the appellant’ or ‘Achampet Solar’ ). The appellant is not registered under GST has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 ofCGST/TGST Rules. The appeal is filed against the Order No.07/2022dated 16.02.2022 (“impugned order”) passed by the Telangana State Authority for Advance Ruling (Goods and Services Tax) (herein after referred as “Advance Ruling Authority” / “AAR” / “lower Authority”).

Brief Facts: 2. M/s. Achampet Solar Private Limited is engaged in production and distribution of electricity obtained from solar energy. They have engagedM/s. Belectric India (P) Ltd for construction of solar power project. The