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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 ..... UNIT IS ASSEMBLING SOLAR PLANT PARTS TO INSTALLATION OF ROOF TOP SOLAR PLANTS. PLS GUIDE GST RATE AND HSN - Reply By SHARAD ANADA - The Reply = Subject to below on GST Rate 5% on Goods portion (I.e. deemed as 70% of 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. [HS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N 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 (WOEG) (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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 supplier, 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 notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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, and 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 = Dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ] - Reply By SHARAD ANADA - The Reply = DATE OF AAAR RULLING OF IN RE: RFE SOLAR PVT LTD. [ 2018 (9) TMI 693 - AUTHORITY FOR ADVANCE RULING, RAJASTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AN ] . 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 plants GST rate of 5% rate has been prescribed on renewable energy devices parts for their manufacture (bio gas plant/solar power based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are supplied along with services of construction etc and other goods for solar power plant. To resolve the dispute the Council has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commended 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 attracting standard GST rate. To Give effecet of councile decision Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 01-01-2019 is issued by the Govt. - GST RATE ON SOLAR PLANT INSTALLATION - Query Started By: - satbir singhwahi Dated:- 20-4-2019 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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