Case of SBF Ispat Pvt Ltd, AAAR Rajasthan Ruling Dated 20th May 2026. The appellate authority upheld the AAR ruling that ITC is not available on inputs, capital goods, or input services used for the design, engineering, erection, installation, commissioning, and operation of a solar power plant where the electricity generated is supplied to the DISCOM grid, since such electricity constitutes an outward supply that is exempt from GST.(Link: AAAR Rajasthan Ruling Dated 20/05/2026)