GST - Input Tax Credit on Purchase of Windmill

Dear Professionals,

One of my client purchase Wind mill for generation of electricity and the same is supply to Paschim Gujarat Vij company Limited (Govt. Company) and GST not charged on above supply (as it is exempted), Whether Input Tax credit on Purchase of wind mill can availed or not ? 

Replies (6)
Quick Summary
A client purchased a windmill to generate electricity, which is supplied to a government company and considered an exempt supply under GST. The core question is whether Input Tax Credit (ITC) can be claimed on the windmill purchase itself. The general consensus is that if the outward supply is exempt, ITC is not available on inputs, input services, or capital goods, including the windmill.

No ITC credit shall not be availed for supply of exempt goods

No ITC exempted goods
Yes no itc can be claimed
If outward supply is exempt then ITC not available on any inputs, input services or capital goods.
No ITC is not available in this case
KSEB -Contract Services to Village & Agriculturist -Exempt under GST.

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