Tell us where your solar plant is and how it's connected — see what GST credit you can claim, reverse or have at risk after the 2026 rulings.

v1 — first publication 2026-11-04.

AI tools for chartered accountants · gst tools

AI tools for chartered accountants

Solar plant GST credit — your position

by CA Karan Gupta

Tell us where your solar plant is and how it's connected — see what GST credit you can claim, reverse or have at risk after the 2026 rulings.

Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.

Statutory context

Sections 16 and 17 CGST Act (s.17(2) exempt-use; s.17(5)(c)/(d) and the Explanation — plant and machinery incl. foundations, civil structures excluded; Finance Act 2025 "plant and machinery" amendment); Rules 42 and 43 (60-month reversal on capital goods); electricity exempt (Notification 2/2017-CT(R)); advance rulings bind only the applicant (s.103).

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The workspace opens on tools.cakarangupta.com so site login and browser storage stay isolated. Print and local downloads work in the tool itself.

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