Manufacturing
A solar module manufacturer's GST invoice should list each module by wattage, cell technology, serial numbers and quantity, classified among the renewable energy devices taxed at 5% from 22 September 2025, which include photovoltaic cells whether or not assembled in modules or made up into panels, solar power generators, solar water heaters and solar lanterns. When modules are supplied with installation, the notification deems 70% of the gross consideration to be goods and 30% the taxable service.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Mono PERC solar PV module 540 Wp, serial list attached | 8541 | 200 NOS | 12,500.00 | 25,00,000.00 | 5% |
| TOPCon bifacial solar PV module 580 Wp | 8541 | 100 NOS | 14,800.00 | 14,80,000.00 | 5% |
| Solar water heater system 200 litre | 8419 | 10 NOS | 24,000.00 | 2,40,000.00 | 5% |
| Polycrystalline solar PV module 335 Wp, off-grid use | 8541 | 60 NOS | 7,200.00 | 4,32,000.00 | 5% |
| Taxable value | ₹46,52,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹2,32,600.00 | ||||
| Invoice total | ₹48,84,600.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Invoice Format: How to Lay Out a Compliant Tax Invoice · GST Rates and Slabs in India: The Current Structure Explained · SAC Codes for Construction Services Under GST (Heading 9954) · E-Way Bill Limit and Rules: When You Need One and When You Don't
Notification 9/2025-Central Tax (Rate) lists renewable energy devices and parts for their manufacture in the 5% schedule, including solar power-based devices, solar power generators, solar lanterns and lamps, and photovoltaic cells whether or not assembled in modules or made up into panels. Solar water heaters and systems under 8419 12 are also listed at 5%. Products outside these entries, such as general electrical equipment, must be checked individually.
The same entry says that when these goods are supplied along with other goods and services, one of which is a taxable service specified in the services notification, the value of goods is deemed to be 70% of the gross consideration and the remaining 30% the value of the taxable service. This is common in solar EPC contracts, where modules are supplied and installed. The invoice should show the split explicitly so the buyer's records match.
Parts used to manufacture these devices can also fall under the 5% entry, but only where they are parts for the manufacture of the listed devices. Glass, frames, junction boxes and backsheets sold to other manufacturers need care in classification.
Module consignments are high-value and need e-way bills. Imported cells or modules also attract customs duties, and the import documents should match the invoice details of goods resold.
Residential rooftop solar is often sold under government subsidy schemes. GST is charged on the transaction value of the supply, and subsidy paid by the government to the consumer does not reduce the taxable value unless it is a price reduction by the seller.
Residential rooftop schemes and bank-financed commercial projects often require module serial numbers, wattage and the manufacturer's details to be uploaded or verified against the invoice. Keep a serial-number annexure linked to each invoice and make sure the total quantity, wattage and amount on the annexure match the invoice and the e-way bill. Discrepancies are a common cause of delayed subsidy release and loan disbursement, even when the GST treatment is correct.
Photovoltaic cells, whether or not assembled in modules or made up into panels, are listed at 5% from 22 September 2025.
When the devices are supplied with a taxable service, 70% of the gross consideration is deemed to be goods at 5% and 30% the service at its own rate.
Yes. Solar water heaters and systems under 8419 12 are listed at 5%.
They are not required by GST law but are expected by buyers, lenders and subsidy agencies.
No. GST is charged on the transaction value. Government subsidies to consumers do not reduce the seller's taxable value.
You can, but each item must be on its own line with its own heading and rate. Inverters and balance-of-system items that are not covered by the renewable energy devices entry should be checked separately rather than billed at 5% with the modules.
If your aggregate turnover in any year since 2017-18 has exceeded ₹5 crore, B2B invoices must be reported for an IRN and QR code. Most module manufacturers are above this limit.
Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services
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