84, 85 or 94
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
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Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, before it was read as:
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 in modules or made up into panels
Explanation: If the goods specified in this entry are supplied, by a supplier, along with su
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ate on the goods used in the setting up of Waste to Energy plants (WTEP). [ See para 11 of Circular No. 80/54/2018-GST dated 13.12.2018 ]
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Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
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
22[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]
Clarification
* Clarificatio
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