TDS and TCS applicable on solar plant installation

Accounts Novagen (13 Points)

08 December 2023  

Dear Sir

We are planning to install solar plant at out factory. the cost 1.48 Cr 

70% solar system GST 12% applicable

30% Infrastructure and labour GST 18% applicable 

My question 

TDS Applicable or not 

IF yes which amount full or only 30% labour and Which category 94J or 94C 

Purchase more then 50 Lacs TCS applicable or not