PM Surya Ghar: Solar EPC 70:30 GST Calculation Complete Guide (2026 Rules)
Under the Central Board of Indirect Taxes and Customs (CBIC) Notification No. 24/2018-Central Tax (Rate), turnkey rooftop solar contracts are classified as composite supplies. Since solar projects involve both material goods (modules, inverters, structures) and engineering services (erection, civil foundation, electrical grid synchronisation), the tax calculation is split into a statutory 70:30 ratio.
• 70% Goods Component: Taxed at 13.8% (effective 5% concessional GST on solar devices).
• 30% Services Component: Taxed at the standard 18% GST (Installation & commissioning work).
Why Manual Calculations Cause Audit Penalties
Many rooftop solar vendors make math errors when manually splitting lump-sum package prices (e.g. ₹1,80,000 for a 3kW residential system). DISCOM scrutiny officers and PM Surya Ghar National Portal auditors frequently reject invoices where the Goods vs Services taxable values do not match the exact CGST/SGST ledger.
How Dexon Invoicing Automates the 70:30 Split
In Dexon Business Pro, you don't need a calculator or complex Excel formulas. Simply select the PM Surya Ghar Solar Rooftop trade, enter your package deal price, and click Auto 70:30 Split.
The system automatically generates a compliant tax invoice with distinct HSN codes (8541 for solar modules, 9954 for civil installation), Work Completion Certificate (WCC), and bank margin receipts.
Generate Compliant 70:30 Solar Invoices in 5 Seconds
Try Dexon's automated solar billing engine with DISCOM-approved templates.
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