Solar Energy Water Pumping Systems Classified as Goods and Services with 8.9% GST Rate per Entry No. 234 and 38.

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....Classification of supply - GST rate - the activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time of supply falls after 31.12.2018, are both supply of Goods and supply of Services in terms of entry No. 234, r.w. entry No. 38 ibid with rate of GST as prescribed under these entries - Effective rate of GST - 8.9%....