sale of electricity

[KARAN VERMA]

Sir

I m generating electricity through solar power plant, 50% is used by me and remaining 50% sold to tenant

whether gst applicable on sale of power to tenant.

AI Summary

GST Applicability on Solar Power: Electricity Sale to Tenant Taxable at 18%, Consider Advance Ruling for Clarity An individual inquired about the applicability of GST on electricity generated through a solar power plant, of which 50% is used personally and 50% is sold to a tenant. A respondent clarified that while electricity is generally exempt from GST under certain notifications, the transmission or distribution of electricity by non-utility entities is taxable at 18%. The individual argued that the generation and distribution of electricity are distinct, suggesting that the sale of electricity should be considered a composite supply and thus exempt. Another respondent advised seeking an Advance Ruling for clarity, while a third agreed with the composite supply view.