GST on sale of units generated from solar plant

[Shreyansh Mehta]

i had given a work contract service of installling solar plant and claimed ITC on it and now i am selling the units generated from solar plant to the goverment of gujarat. so is gst is applicable on revenue generated from sale of units ?? and if i am selling the units to other person other than government am i liable to pay GST and if it is applicable can i availed ITC of work contract service against the liability.

AI Summary

GST Exemption on Solar Electricity Sales Confirmed; No ITC for Installation Services per Rule 43 CGST Rules 2017 A forum discussion addressed the applicability of GST on the sale of electricity units generated from a solar plant. The primary query was whether GST is applicable when selling these units to the government or other entities and if Input Tax Credit (ITC) can be claimed on the work contract service used for the solar plant installation. Several experts clarified that electricity supply is generally exempt from GST under Notification No. 2/2017. However, ITC cannot be claimed for exempt supplies as per Rule 43 of the CGST Rules, 2017. The discussion also touched on the distinction between exempted goods and services and highlighted relevant case law and notifications.