GST on renewable energy devices maintained for specified period, covering listed devices and parts under Schedule. Application of GST at a reduced rate is specified for certain renewable energy goods in Schedule 1, covering devices and parts used in their manufacture, effective up to 21-09-2025, including biogas plants, solar power devices and systems, wind mills and WOEG, waste-to-energy plants and devices, solar lanterns, ocean/tidal energy devices, and photovoltaic cells. The entry included an apportionment rule deeming seventy per cent of gross consideration for composite supplies as value of goods and thirty per cent as value of the taxable service, and notes amendment and omission history with referenced clarifying circulars.