ITC on solar power plant for captive consumption

Applicant installed a captive roof top solar power grid of which the electricity generated is captively consumed in the process of manufacture. The electricity generated by the said solar power plant is consumed captively and the applicant has not entered into any wheeling agreement with the electricity distribution company. The applicant has entered into works contract for design, engineering and installation along with supply of solar power panel for an agreed consideration.


The applicant is eligible to take input tax credit to the extent of GST paid on acquiring the Design, Engineering, Supply, Execution (EPC) Contract of Roof top Grid Solar PV Power Plant.

M/s KLF NIRMAL INDUSTRIES PRIVATE LIMITED – Tamil Nadu AAR


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