Solar modules with bypass diodes exempted from port duty

In a clarification issued by the Central Board of Indirect Taxes and Customs (CBITC), solar panels or modules equipped with bypass diodes are exempt from the 7.5 per cent port duty. CBITC has issued this clarification after reviewing stakeholder inputs on the classification of solar modules having bypass diodes. According to CBITC’s notice, such modules are classified under CTH 8541, and, therefore, duty will not be charged on their imports. However, solar modules or panels equipped with blocking diodes or both bypass and blocking diodes are classified under CTH 8501, and over 7.5 per cent import duty will be levied on their imports.

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