Gst rate on solar power electricity

This query is : Resolved

ram pal (Querist)
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22 February 2019 Sir,

Pl. provide the taxation of Electricity produced from Solar Power Plant to Electricity Board.

Thanks & Regards

Adv. RAVINDRA KRISHNA

Adv. RAVINDRA KRISHNA (Expert)
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22 February 2019 “70 percent of the gross value will be deemed as the value of supply of said goods attracting 5 percent rate and the remaining portion, 30 percent, of the aggregate value of such EPC contract will be deemed as the value of supply of taxable service attracting standard GST rate.”

Rajesh Kumar

Rajesh Kumar (Expert)
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24 February 2019 I think the qurist is asking about GST on supply of electricity.
In Tax parlance, electricity is treated as "goods" and supply of electricity is supply of goods. It attracts GST rate of Nil [HSN 2716].

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ram pal

ram pal (Querist)
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26 February 2019 Dear sir,
You are right , I was asking about the supply of Electricity produced from Solar Power and to be supplied to Electricity Board or the Grid. Pl. clear one more doubt, there is no word Solar energy/ Solar Electricity in GST while filing gst registration application. Should it be registered under Manufacturing of Electricity or some other HSN.

Thanks & Reg.

Rajesh Kumar

Rajesh Kumar (Expert)
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27 February 2019 Electrical energy is to be classified under HSN 2716, and it attract nil GST rate. It does not matter as to how electrical energy is produced- coal, solar or hydro- rate of GST remains Nil. As supply of electricity attract nil GST, you are not required to be registered under GST if it is your only supply.