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Tax & Commercial Solar

Solar Tax Benefits in India: 2026 Business Guide

Brightleaf Solar Technical Team

Sep 23, 2026

12 Min Read

$Solar Tax Benefits in India: 2026 Business Guide \u2014 Brightleaf Energy$

For businesses, rooftop solar can do more than reduce electricity bills. It can also affect taxable income, GST costs, cash flow and the overall return on the solar investment.

The solar tax benefits in India available to a business depend on factors such as asset ownership, business use, GST registration, project structure, tax regime and when the solar system is put to use.

In 2026, businesses also need to consider the transition to the Income Tax Act, 2025, which applies to Tax Year 2026–27 onwards. Therefore, older articles quoting historical solar tax rules may not accurately reflect the current framework.

Businesses may benefit from solar through depreciation, additional depreciation in qualifying cases, applicable GST treatment and eligible GST input tax credit. The current depreciation schedule provides a 40% rate for specified solar power-generating systems. However, a 40% depreciation rate does not mean a 40% tax refund. The actual tax impact depends on the business's taxable income, applicable tax rate and eligibility.

In this blog, we will tell you about Solar Tax Benefits in India 2026\. Businesses should have their CA or tax professional verify the tax and GST treatment of their specific solar project before making a claim.

What Are the Tax Benefits of Installing Solar in India?

The main tax and financial benefits businesses may consider include:

Depreciation: Eligible solar assets can provide a depreciation deduction against taxable business income.
Additional depreciation: Qualifying businesses may be able to claim additional depreciation subject to applicable conditions.
GST treatment: Different solar products and project structures can have different GST treatment.
GST input tax credit: Eligible GST-registered businesses may be able to claim ITC subject to GST rules.
Electricity savings: Lower grid electricity consumption can reduce operating costs.
Government incentives: Eligible projects may qualify for applicable central or state incentives.
Net-metering benefits: Where permitted, electricity exported to the grid can affect project economics.

These benefits should be evaluated separately. Depreciation, GST ITC and subsidies are not the same type of financial benefit.

Solar Depreciation Benefits in India

Depreciation is one of the most important solar tax benefits for businesses.

The basic mechanism is: Solar asset → Depreciation deduction → Lower taxable income → Potentially lower income-tax liability

For specified solar power-generating systems, the current depreciation schedule provides a 40% depreciation rate.

However, the depreciation rate should not be confused with the actual tax saving.

Is 40% Solar Depreciation the Same as 40% Tax Savings?

No. Suppose an eligible solar asset costs ₹25 lakh and a 40% depreciation rate applies.

₹25 lakh × 40% \= ₹10 lakh depreciation

The ₹10 lakh is a deduction from taxable income. It is not a ₹10 lakh refund. If an illustrative effective tax rate of 25% applied, the tax impact would be: ₹10 lakh × 25% \= ₹2.5 lakh

This is only an example. The actual benefit depends on the taxpayer's tax rate, taxable income, asset classification, timing and other applicable provisions.

What is Solar Accelerated Depreciation?

Solar accelerated depreciation refers to the relatively high depreciation rate available for qualifying renewable-energy assets.

For businesses, this can improve the financial profile of a solar investment because a larger depreciation deduction may be available earlier in the asset's life.

The actual claim can depend on when the asset is acquired and put to use and whether the asset satisfies the applicable classification and conditions.

Solar Additional Depreciation: What Businesses Should Know

Additional depreciation is separate from normal depreciation. Under the current framework, qualifying new machinery or plant may be eligible for additional depreciation where the prescribed conditions are met. The provisions can cover qualifying businesses involved in activities such as manufacturing, production or generation, transmission or distribution of power.

The additional depreciation framework can involve:

20% of qualifying actual cost in applicable circumstances; or
10% in the first year and the remaining 10% in the following year where the asset is put to use for less than the specified period, subject to the applicable conditions.

Not every business or solar installation automatically qualifies. Eligibility can depend on:

Nature of the business
Type and ownership of the asset
Whether the asset is new
Date the asset is put to use
Applicable tax framework
Required documentation

A CA should confirm eligibility before additional depreciation is included in a project's financial model.

How Much Tax Can a Business Save With Solar?

There is no one fixed value of tax savings in respect of all solar installations. Potential tax impact \= Depreciation allowed × Effective tax rate (applicable)

As per example, if the company acquires a solar installation of value ₹50 lakh with 40% depreciation: ₹50 lakh × 40% \= ₹20 lakh depreciation If effective tax rate is taken as 25%, then: ₹20 lakh × 25% \= ₹5 lakh potential tax impact

The above does not necessarily mean that the company will get tax savings of ₹5 lakh. This is just indicative in nature.

Solar Tax Benefits and ROI

A commercial solar ROI calculation should consider more than depreciation.

A practical model can include:

Solar project cost
Annual power production
Electricity rate
Annual savings on electricity
Depreciation applicable
GST ITC eligible
Financing costs
O\&M expenses
Incentives applicable
Power settlement (net metering, etc.)

This provides a more realistic picture of the project's economics.

GST on Solar Panels and Solar Systems in India

GST is another factor which should be considered when firms install solar.

Special provision is made for specified renewable energy equipment and photovoltaic cells/modules in the GST rates regime. However, it is not true that all items employed in solar systems have the same GST rates. The nature of products and supply chain in the case of EPC projects will determine their exact treatment.

What is the GST Rate on Solar Panels?

A specific photovoltaic cell/module and solar power technology device that meets the criteria may be included under the 5% GST renewable energy entry. However, businesses still need to check whether the item listed in the invoice is included under this heading.

GST on Solar Mounting Structures

Solar mounting structures can have a different GST treatment from photovoltaic modules.

CBIC identifies:

HS heading 7308 for iron or steel structures
HS heading 7610 for aluminium structures

These classifications are subject to 18% GST under the referenced GST material.

That is why businesses should not assume that every item included in a solar project receives 5% GST.

GST on Solar EPC Projects

A complete solar EPC contract can include both goods and services.

With respect to the specified renewable energy projects, GST regime has a provision of 70:30 valuation system wherein 70% of the total consideration is taken as the value of specified goods and the rest 30% is taken as the value of taxable services for the specified purposes.

This means: GST on a particular solar product may not be the same as the GST on an entire turnkey EPC agreement.

The structure of the specific agreement has to be understood.

HSN Code for Solar Panels, Modules and Components

Classification of products under the HSN codes is a practical concern because any mistake in the process of classification would cause billing issues.

There is no standard HSN code for solar products, which can simply be applied to all products in a solar project.

HSN Code for Solar Modules and Cells

Photovoltaic modules and cells belong to specific tariff classifications. The exact classification must be checked from the product specifications and the tariff schedule.

HSN Code for Solar Inverters

Classification of solar inverters should be done based on the true electrical features and appropriate tariff number. A business organization should not just rely on the fact that the equipment is being sold as a solar inverter.

HSN Code for Solar Structures

CBIC identifies:

Iron and steel structures \- 7308
Aluminium structures \- 7610

The appropriate classification should still be verified against the actual product.

HSN and SAC for Solar EPC

Solar EPC projects can involve both goods and services. The relevant HSN and SAC depends on the actual supply and contractual structure.

Use the HSN and SAC corresponding to the actual product or service being invoiced rather than relying on a generic "solar HSN code."

Can Businesses Claim GST Input Tax Credit on Solar?

Potentially, yes. However, solar ITC is not automatically available simply because a business is GST registered.

A business should consider:

Whether it is GST registered
Whether the solar system is used for business
Whether the relevant supplies are taxable
Whether a valid tax invoice is available
Whether the GST conditions for ITC are satisfied
Whether any blocked-credit provision applies
Who owns the solar asset
Whether GST has been treated correctly in the asset's cost

A particularly important point is that where depreciation is claimed on the GST component of capital goods or plant and machinery, ITC on that same GST component is restricted.

Therefore, depreciation and GST ITC should be planned together.

Solar Depreciation vs GST ITC: What's the Difference?

Feature	Depreciation	GST ITC
Tax area	Income Tax	GST
Main Benefit	Reduces taxable income	Offset eligible GST liability
Typical Claimant	Eligible Asset Owner	Eligible GST-registered business
Timing	Based on depreciation rules	Based on GST credit rules
Key Records	Asset and Tax records	GST Invoices and returns
Main Limitation	Eligibility and Asset rules	GST conditions and restrictions

The two mechanisms are different and should not be treated as interchangeable tax benefits.

Who Can Claim Solar Tax Benefits?

Companies

A company that owns and uses an eligible solar system for business purposes may be able to claim applicable depreciation, subject to the tax rules.

LLPs and Partnership Firms

LLPs and firms should evaluate depreciation and GST treatment based on ownership, business activity and applicable tax provisions.

MSMEs

Solar tax benefits for MSMEs can include applicable depreciation and GST treatment, along with the much larger operating benefit of lower electricity costs.

Manufacturing Businesses

Manufacturers may have additional considerations because the additional-depreciation framework can apply to qualifying new plant and machinery where the statutory conditions are met.

Residential Homeowners

Residential solar should not automatically be treated under commercial business depreciation rules. Residential subsidy and electricity-regulation provisions are separate considerations.

Solar Tax Benefits for MSMEs and Manufacturing Companies

For an MSME or manufacturing company, solar economics can be particularly relevant when electricity consumption is high during daylight hours.

A commercial solar evaluation can include:

Electricity consumption
Current electricity tariff
Rooftop availability
Solar generation potential
Project cost
Depreciation
Potential GST ITC
Financing
Net-metering arrangements
Applicable incentives

For manufacturers, the tax benefit should be considered alongside production schedules, daytime load and electricity demand.

CAPEX vs RESCO/PPA: Who Gets the Solar Tax Benefits?

Ownership can significantly affect tax treatment.

Model	Typical Ownership	Depreciation	Upfront Investment
CAPEX	Business	Potentially available to eligible owner	Higher
RESCO and OPEX	Third party and developer	Generally linked to asset owner	Lower
PPA	Contract Dependent	Ownership-Dependant	Lower

The key principle is: The entity that owns and capitalises the solar asset is central to determining who can claim depreciation.

That is why businesses should not apply the tax calculation from a CAPEX project directly to a RESCO or PPA structure.

Solar Tax Benefit Documentation Checklist

Businesses should maintain:

Tax invoice
GST invoice
HSN/SAC details
Purchase documents
EPC agreement
Payment records
Installation and commissioning documents
Fixed asset register
Depreciation working
GST return and ITC records
DISCOM documents
Net-metering documents, where applicable

Finance teams should verify the asset owner, capitalisation date, commissioning date, applicable depreciation rate, GST classification and ITC eligibility before finalising the tax claim.

Solar Tax Benefits vs Solar Subsidy

Tax benefits and subsidies work differently.

Tax Benefits	Solar Subsidy
Based on applicable tax provision	Based on a government scheme
Usually relevant to eligible taxpayers	Depend on scheme eligibility
Can reduce taxable income or GST liability	Can reduce eligible tax cost
Commercial applicability depends on	The residential and commercial eligibility varies by scheme.

A residential subsidy should not be presented as a commercial tax benefit, and a depreciation deduction should not be described as a government subsidy.

Common Mistakes Businesses Make

Mistake 1: Treating 40% depreciation as a 40% refund

Depreciation reduces taxable income; it is not a direct cash refund.

Mistake 2: Assuming every solar component has 5% GST

Different components can have different classifications and rates.

Mistake 3: Assuming every business gets solar ITC

ITC depends on GST eligibility and applicable restrictions.

Mistake 4: Using one generic solar HSN code

Classification should reflect the actual product or service.

Mistake 5: Ignoring ownership

The ownership structure affects depreciation and project economics.

Mistake 6: Using outdated tax information

Businesses should check the rules applicable to the relevant tax year.

Mistake 7: Treating CAPEX and PPA projects identically

Tax treatment can change depending on who owns the asset.

Epilogue

The tax advantages for the installation of solar in India which can be availed by a business are not restricted to just one depreciation rate.

Rooftop solar installation for a business can consist of: Energy savings \+ Depreciation \+ Additional Depreciation where eligible \+ GST provisions \+ ITC Eligibility \+ Other Incentives

It is based on the business's tax status and other related factors.

That is why it becomes very important that businesses must make their decision to go for solar power installation based on the complete economic analysis and not because of the tax benefits only.

If your business is considering rooftop solar, Brightleaf Energy can help assess the system requirements, project structure and expected energy economics. Your CA or tax adviser can then validate the applicable tax and GST treatment before the claim is made.

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>

Got Questions?

Frequently Asked Questions

Q.What are the tax benefits of installing solar panels in India?

Eligible companies may be able to benefit from depreciation and, where applicable, additional depreciation. Also, the GST applicability and allowable ITC may influence the bottom line.

Q.What is the solar depreciation rate in India in 2026?

As per the present depreciation scheme, the rate is 40% in relation to specified solar power producing equipment.

Q.Is 40% depreciation the same as 40% tax savings?

No. Depreciation is a tax deduction from income. The tax implication of depreciation would depend on the relevant tax rate and the amount of depreciation that can be claimed.

Q.Can businesses claim GST ITC on solar?

Potentially. GST-registered businesses can claim eligible ITC when the applicable conditions are satisfied.

Q.What is the GST rate on solar panels?

Certain specified photovoltaic cells/modules and certain solar power producing equipment/device falls within the ambit of 5% GST category of renewable energy.

Q.What is the HSN code for solar panels?

It varies, depending upon the photovoltaic item and its classification under customs duty. Instead of using a general code, one needs to be specific about the classification.

Q.Can MSMEs claim solar tax benefits?

Eligible MSMEs may benefit from applicable depreciation and GST provisions, subject to their tax status, asset ownership and project structure.

Q.Can depreciation and GST ITC both apply?

Yes, but they are controlled by different tax regulations and the business should not claim depreciation on the GST part where ITC has been claimed.

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