TaxTMI 
TaxTMI 
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.
GST on sale of units generated from solar plant
10 Jul 2023 
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Exemption for supply of electrical energy means sale of solar-generated units is generally GST-exempt and ITC is unavailable.
Supply of electrical energy is generally exempt under Notification No. 2/2017, and transmission/distribution by a notified electricity utility is exempt under Notification No. 12/2017. If supply or transmission/distribution is performed by an entity not qualifying as the notified utility, GST may be attracted. Outward exemption ordinarily precludes claiming ITC on inputs used to effect that supply under the relevant rules, and refund of accumulated ITC is not generally available except in statutorily specified situations; litigation and circulars on ancillary charges affect characterisation but do not alter the primacy of the notifications. (AI Summary)
Supply of electrical energy is generally exempt under Notification No. 2/2017, and transmission/distribution by a notified electricity utility is exempt under Notification No. 12/2017. If supply or transmission/distribution is performed by an entity not qualifying as the notified utility, GST may be attracted. Outward exemption ordinarily precludes claiming ITC on inputs used to effect that supply under the relevant rules, and refund of accumulated ITC is not generally available except in statutorily specified situations; litigation and circulars on ancillary charges affect characterisation but do not alter the primacy of the notifications. (AI Summary)