Wind Mill Power supply

[Vivek anandhan]

Dear All

We are having wind mill and supplying electricity power to TNEB. Whether we need to charge GST or it is exempted

Regards

Vivekanandhan

[KASTURI SETHI]

Supply of electricity is exempted vide Notification No.12/2017-Central Tax-(Rate) dated 28.6.17 Serial no.25 of notification refers.

[MUKUND THAKKAR]

I agree with Kasturiji...

But in GST there is no any exemption. so you have to charge the GST and supply the goods. old notification is not carried forwarded in new GST Regime.

[KASTURI SETHI]

Dear Querist,

Also see Heading No.9969 at Serial No.25 of Notification No.12/17-Central Tax Rate dated 28.6.17. The phrase 'Distribution Utility' mentioned in notification is explained as under:-

An electric utility is a company in the electric power industry (often a public utility) that engages in electricity generation and distribution of electricity for sale generally in a regulated market.

[Vivek anandhan]

Sir,

Verified the same and it is exempted under GST.

Thanks.

AI Summary

Supply of electricity exempt under GST; electricity sold to distribution utilities qualifies for the statutory exemption notification.
Supply of electricity generated by a wind mill and sold to the state power board is treated as exempt under Serial No.25 of Notification No.12/2017 Central Tax (Rate) (Heading 9969). The exemption applies to supplies involving a distribution utility, defined to include entities engaged in electricity generation and distribution for sale in a regulated market; despite an initial contrary comment, the querist confirmed the exemption for the wind mill supply.