India's renewable energy sector is a top import category driven by massive solar and wind capacity additions. Solar panels, wind turbines, batteries, and inverters each face specific duty treatment — and India's domestic manufacturing push through ALMM (Approved List of Models and Manufacturers) and MNRE policies significantly impacts what can be imported and at what duty rate.

Solar Import Duty Structure

ProductHS CodeBCDNotes
Solar PV cells8541.4025%Basic Customs Duty introduced to promote domestic manufacturing
Solar PV modules8541.4040%High protection for domestic module manufacturers
Solar inverters8504.4020%
Battery storage systems8507.6010–20%Li-ion batteries; rate depends on specification
Wind turbines (complete)8502.317.5%
Wind turbine blades8503.0010%

ALMM (Approved List of Models and Manufacturers)

Government and PSU solar projects in India must source from ALMM-listed domestic manufacturers. Private sector projects importing solar equipment must comply with MNRE policies that increasingly favor domestic content. Import of Chinese solar panels for government projects is restricted.

Concessional Duty for Renewable Energy Projects

Under CBIC notification for mega power and renewable energy projects:

  • Equipment for solar power plants of >100 MW may qualify for project import concessional duty
  • Apply to jurisdictional Customs Commissioner with project details and MNRE approval
  • Anti-dumping duty on solar cells from China and Malaysia — verify current SROs

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Frequently asked questions

Solar PV modules: BCD 40%. Solar PV cells: BCD 25%. These high rates are to protect domestic solar manufacturing. IGST 12% additional. Total effective import cost is very high for foreign panels.

For government/PSU projects: ALMM requirement means only ALMM-listed domestic manufacturers can supply. For private projects: possible but anti-dumping duties apply on Chinese solar cells and modules.