Hi All:
One of my friends purchases solar panel and battery of tax rates 5 and 18 respectively. He assembles and installs it for his customers. Question is, when he includes those items on the invoice, does he need to show the tax rates of each item as he purchases along with his service charge 18percent? or he should show 18percent for all items including his service charge.
Please advise.
Thanks.
In terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017
Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System”
Applicable rate of GST on such supply will be 5% as on today [2.5% CGST + 2.5% SGST] and such supply will be treated as composite supply”.
for More details kindly refer In Re Eparo Global LTD (AAR -Uttrakhand)
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