Advance Ruling Confirms 18% GST for Battery Energy Storage System Services in Tamil Nadu
ENERGY STORAGE
The Authority ruled that the development and operation of a Battery Energy Storage System (BESS) does not constitute electricity generation, transmission, or distribution. BESS facilities, whether standalone or co-located with utilities, are classified as providing support services to electricity transmission and distribution, thus subject to 18% GST. The applicant must register for GST in Tamil Nadu to comply with tax obligations.
Feb 11, 2026, 6:14 AM
