(b) Solar power based devices
Explanation: If the goods specified in
this entry are supplied, by a supplier,
along with supplies of other goods
and services, one of which being a
taxable service specified in the entry at
S. No. 38 of the Table mentioned in the
notification No. 11/2017-Central Tax
(Rate), dated 28th June, 2017 [G.S.R.
690(E)], the value of supply of goods
for the purposes of this entry shall be
deemed as seventy per cent. of the
gross consideration charged for all
such supplies, and the remaining
thirty per cent. of the gross
consideration charged shall be
deemed as value of the said taxable
service.
