TaxTMI 
TaxTMI 
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
Wind Mill Power supply
11 Jul 2017 
4 Replies 
15195 Views Asked by
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. (AI Summary)
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. (AI Summary)