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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether electricity generated from solar panels and sold to customers is a supply of goods exempt from GST.
Analysis: Electrical energy was treated as the same as electricity under the Electricity Act, 2003. On that basis, the supply was classified under Customs Tariff Heading 2716 00 00 as goods and not as a service. The exemption entry for electrical energy under Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 was applied.
Conclusion: The supply of electricity generated from solar panels is goods falling under Customs Tariff Heading 2716 00 00 and is exempt from GST.
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