Definition of solar power generating system for tax exemptions

[Guest]

There is tax exemption for solar power generating system category in excise and also 4 or 5% VAT or Nil taxes on solar powr genrating system in various states. Question is what constitutes 'solar power generating system' ? What are its components ? Generally a solar system has solar panels, control electronics, inverter, battery, mild steel frames, and civil works. But this is not defined in this way. So how does one define such a solar power generating system if components are billed individually but going to the same project ? Does billing only civil under solar power generating system being done for a solar power plant, attract same level of taxes and exemptions as provided for the category solar power generating system ?

 

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

Have you got clarified in the above said issue. If not please inform.

AI Summary

Definition of solar power generating system determines eligibility for tax exemptions on component and civil works billing. Whether a supply qualifies as a solar power generating system for excise and state VAT exemptions is the central issue; the term lacks a clear statutory definition. The enquirer lists typical components - solar panels, control electronics, inverter, battery, mild steel frames, and civil works - and asks whether separately invoiced components delivered to the same project, or invoicing only civil works under the solar system heading, should receive the same concessionary tax treatment. The thread contains no substantive clarification.