{"id":71088,"date":"2025-03-10T11:04:49","date_gmt":"2025-03-10T05:34:49","guid":{"rendered":""},"modified":"2025-03-10T11:04:49","modified_gmt":"2025-03-10T05:34:49","slug":"solar-power-generation-to-grid-constitutes-supply-under-gst-but-electricity-remains-exempt-with-limited-itc-availability","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71088","title":{"rendered":"Solar Power Generation to Grid Constitutes &#8220;Supply&#8221; Under GST, but Electricity Remains Exempt with Limited ITC Availability"},"content":{"rendered":"<p>Solar Power Generation to Grid Constitutes &#8220;Supply&#8221; Under GST, but Electricity Remains Exempt with Limited ITC Availability<br \/>Case-Laws<br \/>GST<br \/>The AAR ruled that the applicant&#39;s generation and supply of electricity from their 10.2 MW solar power plant to TANGEDCO through grid constitutes a &#8220;supply&#8221; under GST provisions. As electricity attracts nil rate of tax under HSN 27160000 (Sl. No. 104 of N\/N. 02\/2017-CT(Rate)), it qualifies as an &#8220;exempt supply.&#8221; While ITC on goods and services used in<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86389\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solar Power Generation to Grid Constitutes &#8220;Supply&#8221; Under GST, but Electricity Remains Exempt with Limited ITC AvailabilityCase-LawsGSTThe AAR ruled that the applicant&#8217;s generation and supply of electricity from their 10.2 MW solar power plant to TANGEDCO<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71088","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71088"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71088\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}