Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation.— If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service — GST rate 5%
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 84, 85 or 94 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, following renewable energy devices and parts for their manufacture:- (a) bio-gas plant; (b) solar power-based devices; (c) solar power generator; (d) wind mills, wind operated electricity generator (woeg); (e) waste to energy plants / devices; (f) solar lantern / solar lamp; (g) ocean waves/tidal waves energy devices/plants; (h) photo voltaic cells, whether or not assembled in modules or made up into panels. explanation.— if the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at s. no. 38 of the table mentioned in the notification no. 11/2017-central tax (rate), dated 28th june, 2017 [g.s.r. 690(e)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service classified under HSN 84, 85 or 94 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.