GST concession for renewable energy goods applies; composite supplies must allocate valuation between goods and taxable service. GST concessional treatment applies to specified renewable energy devices and parts, including bio gas plants, solar power devices and generators, wind mills and wind operated electricity generators, waste to energy plants, solar lanterns, ocean/tidal energy devices, and photovoltaic cells. A deeming provision prescribes allocation of the gross consideration between the goods and a taxable service listed in the referenced table when these goods are supplied with other goods or services, with a fixed proportion attributed to the goods and the remainder to the taxable service.
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 concession for renewable energy goods applies; composite supplies must allocate valuation between goods and taxable service.
GST concessional treatment applies to specified renewable energy devices and parts, including bio gas plants, solar power devices and generators, wind mills and wind operated electricity generators, waste to energy plants, solar lanterns, ocean/tidal energy devices, and photovoltaic cells. A deeming provision prescribes allocation of the gross consideration between the goods and a taxable service listed in the referenced table when these goods are supplied with other goods or services, with a fixed proportion attributed to the goods and the remainder to the taxable service.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
