This May we had published a preliminary guide on expected GST rates for the rooftop solar industry. Now that the dust has settled, the final rates are clear. Below information serves as a ready reference for the GST rates applicable along with relevant HSN codes for the solar industry in India:

Item HSN/SAC Code GST Rate Applicable
Battery 8507 28
Solar Module 8541 5
Charge Controller 8504 28
LED Lights 9405 12
Solar Lantern with Modules 85 (4/6 digit code awaited) 5
Solar Power Generating Systems 85 (4/6 digit code awaited) 5
Solar Inverter 8504 28*
Data Loggers 8517 18
GI Mounting Structure 7308 18
Al Mounting Structure 7610 18
Cables 8544 18
Solar Water Heater & System 8419 5
Erection, Installation & Comissioning Services 9954 18

*The GST rate applicable on solar inverters is still under debate with some vendors invoicing at 5% GST and others at 28%.

In addition to this, the rates applicable on the various components required in the assembly of solar panels are below:

Item HSN Code GST Rate Applicable
Tempered Glass 7007 28
EVA Backsheets 3921 18
Aluminium Frame 7604 18
Junction Box 8536 28
Solar Cells 8541 5
Solar PV Ribbon 7409 18

Hope this quick reference is helpful, do drop a comment in case you have more inputs. From all of us as Sunkalp Energy, good luck with the transition to the new tax regime!