GST ON SALE OF ELECTRICITY

Is gst applicable for sale of solar energy to ugvcl?....one of company has made a contract with ugvcl to sale electricity generated from solar power plant then is gst applicable for this transaction?
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The sale of electricity (including solar power) to utility companies is exempt from GST. However, the purchase of solar equipment and the execution of installation/EPC contracts are subject to GST at their respective applicable rates.

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