BENGALURU, June 18 (Reuters) -

Indian shares rose to record highs at the open on Tuesday, led by gains in energy stocks after a cut in windfall tax on crude.

The NSE Nifty 50 was up 0.25% at 23,523.30, while the S&P BSE Sensex added 0.22% to 77,180.69, as of 9:16 a.m. IST.

They rose about 0.4% each at the open to hit all-time high levels.

Energy stocks rose 0.5%, led by a 1.2% gain in ONGC. The government cut the windfall tax on petroleum crude to 3,250 rupees ($38.93) per metric ton from 5,200 rupees, effective June 15.

Information technology company Wipro rose 3% after announcing an extension of its digital transformation partnership with apparel maker Hanesbrands. Wipro was among the top five Nifty 50 gainers.

Public sector enterprises rose 1%, on course to extend its post-election results rally to the ninth session. State-owned lenders rose 0.5%.

Som Distilleries tumbled 11% after Indian police launched an investigation into the company after the government's child rights agency announced that it found children working at a distillery. ($1 = 83.4775 Indian rupees) (Reporting by Bharath Rajeswaran in Bengaluru; Editing by Eileen Soreng)