03 August 2025
As of 6 August 2013, the VAT rate on solar fans varied by state, since VAT was a state-level tax in India before GST. ✅ General Classification: In most states, solar energy products — including solar fans — were either: Exempted from VAT, or Taxed at a concessional rate (typically 5% or lower) 🗂 Examples: Maharashtra: Often taxed solar products at 5% or provided exemptions under specific notifications. Karnataka, Tamil Nadu, Gujarat, Delhi: Usually provided exemption for solar energy equipment (including solar panels, water heaters, fans, etc.). Punjab: Had specific schedules listing solar energy devices as exempt or taxable at low rates. 📌 Action Point: To confirm the exact rate applicable on 6 August 2013, you need to: Refer to the VAT schedule (Schedule I or II) of the concerned state, or Check for notification or circular issued by that state’s Commercial Tax Department.