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Hsn code for generation of electricity through solar power system

CA Dheeraj Bansal (Chartered Accountant) (652 Points)

21 December 2018

If a person is generating electricity through Solar Power Plnt. And the electricity is to be sold to electricity board. What hsn code be used while issuing invoice & and at which rate this transaction is taxable. TIA

Regards

Dheeraj Bansal

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3 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 December 2018

As per Notification 12/2017 CT (R) , under s.no.25, HSN code 9969 is Exempted

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 December 2018

Sale of electricity is under the category of goods (Its Exempted as per Notification 2/2017 CT (R)) and distribution comes under service which normally done by Govt (Exempted By Notification 12/2017 CT(r))