GST on renewable energy devices applies a value-split rule when bundled with specified taxable services under notification. Integrated GST at 12% applies to specified renewable energy goods (biogas plant; solar power devices and generators; wind mills/WOEG; waste-to-energy plants; solar lanterns/lamps; ocean/tidal energy devices/plants; photovoltaic cells) up to 21-09-2025. If these goods are supplied along with other goods and services and one supply is the taxable service at S. No. 38 of the Table in Notification No. 8/2017-Integrated Tax (Rate), the goods' value is deemed as seventy per cent of the gross consideration and thirty per cent is deemed the taxable service value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on renewable energy devices applies a value-split rule when bundled with specified taxable services under notification.
Integrated GST at 12% applies to specified renewable energy goods (biogas plant; solar power devices and generators; wind mills/WOEG; waste-to-energy plants; solar lanterns/lamps; ocean/tidal energy devices/plants; photovoltaic cells) up to 21-09-2025. If these goods are supplied along with other goods and services and one supply is the taxable service at S. No. 38 of the Table in Notification No. 8/2017-Integrated Tax (Rate), the goods' value is deemed as seventy per cent of the gross consideration and thirty per cent is deemed the taxable service value.
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