CHARTERED ACCOUNTANT
634 Points
Joined March 2016
Below mentioned devices are covered under rate of 5%:
Renewable energy devices & spare parts for their manufacture
a) Bio-gas plant
b) Solar power based devices
c) Solar power generating system
d) Wind mills and wind operated electricity generator
e) Waste to energy plants/devices
f) Solar lantern/solar lamp
g) Ocean waves/tidal waves energy devices/plants
Kindly check whether your product falls under above categories, then it is 5%. Otherwise all such devices are at 18%