[1][38 - Heading 9954 OR 9983 OR 9987
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Description of Service (3) |
Rate % (4) |
Condition (5) |
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Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated ,Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants [i][Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Central Tax (Rate), dated 17th September, 2025] |
9 |
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[i] Entry substituted by N No. 15/2025-CTR wef 22-09-2025. Earlier it read as under
“Explanation:- This entry shall be read in conjunction with serial number 1[201A of Schedule I] of the notification No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017.”
1. Substituted for words “234 of Schedule I” by N No. 06/2021-CTR dt. 30-09-2021 wef 01-10-2021.