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TMI BlogGST RATE ON SOLAR PLANT INSTALLATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... GST RATE ON SOLAR PLANT INSTALLATION X X X X Extracts X X X X X X X X Extracts X X X X ..... f Gross Consideration) and 18% on Service portion (I.e. deemed as 30% of Gross Consideration) Notification No.1/2017-Central Tax (Rate) GST Rate 5% on Goods ENTRY No. 234. [HSN 84, 85 or 94] Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants (h) Photo voltaic cells, whether or not assembled in modules or made up into panels] Following Explanation Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 Explanation: If the goods specified in this entry are supplied, by a sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. Reply By KASTURI SETHI: The Reply: Dear Querist, Before arriving at any concrete decision, it is ultra-crucial to peruse the decision of AAAR, RAJASTHAN on this very issue. Reported as IN RE: RFE SOLAR PVT LTD [ 2018 (9) TMI 693 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN ] R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply By SHARAD ANADA: The Reply: DATE OF AAAR RULLING OF IN RE: RFE SOLAR PVT LTD. [ 2018 (9) TMI 693 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN ]. HOWEVER GST Council Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes is on 22nd December, 2018. As per the recommendations GST on solar power generating plant and other renewable energy p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants GST rate of 5% rate has been prescribed on renewable energy devices & parts for their manufacture (bio gas plant/solar power based devices, solar power generating system (SGPS) etc) [falling under chapter 84, 85 or 94 of the Tariff]. Other goods or services used in these plants attract pplicable GST. Certain disputes have arisen regarding GST rates where specified goods attracting 5% GST ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supplied along with services of construction etc and other goods for solar power plant. To resolve the dispute the Council has recommended that in all such cases, the 70% of the gross value shall be deemed as the value of supply of said goods attracting 5% rate and the remaining portion (30%) of the aggregate value of such EPC contract shall be deemed as the value of supply of taxable service a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttracting standard GST rate.
To Give effecet of councile decision Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 is issued by the Govt. X X X X Extracts X X X X X X X X Extracts X X X X
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