Ineligible items to be excluded from the Total Bill of Material to be submitted to MNRE

While Considering the Total Bill of Material (BoM) received from the various Solar Power Developers (SPDs), it has been observed that the SPDs are including a number of items/components/parts in their BoMs which do not qualify for grant of duty exemption. The matter regarding finalization of a list of all such ineligible items and uploading the same on the Ministry's website for information of SPDs, has been under consideration of MNRE in the light of the Notifications issued by the TRU Division, Department of Revenue. This has also been discussed in a few meetings held with Joint Secretary (TRU), Department of Revenue (Ministry of Finance). It has been broadly agreed that the Civil Work items, Earthing Material, Plant Lighting Material, Lightning Arrestor, Items for Plant Security and some miscellaneous items like Rubber Gloves, Fire Fighting Equipments etc. do not qualify for duty exemption.

Ministry has now finalized an illustrative list of items/components and parts which are considered to be non-eligible for excise duty exemption and concessional customs duty. All the Solar Power Developers have to now ensure that the items as mentioned under are not included in the BoM to be forwarded to MNRE for approval. Heads/Chief Executives of all the State Nodal Agencies are to scrutinize the bills of material being received from the SPDs and delete the ineligible items from the BoM before forwarding/recommending it to the Ministry. 

List of ineligible items which should not be included in the Total BoM to be submitted to MNRE by the Solar Power Developers for issue of Excise Duty Exemption Certificate and Concessional Custom Duty Certificate:

Category I: Civil Work items like Cement, TMT(Saria), Pre-Fabricated/Pre Engineered Building, Inverter Exhaust Ducting and Machinery required for Civil Work such as Ramming Machine, Fork Lift etc.

Category II: Earthing Material like GI Earthing Strip, Earthing Electrode, Earthing Pit for Array Yard, Earthing Hook etc.

Category III: Plant Lighting Material like CFL, Tube-lights etc., Cable for lighting, Switch Board for lighting, Plant Lighting Transformer, LT AC Lighting Distribution Board, Lighting Pole, Lighting Fitting, Lighting Junction Board, Pathway Street Light Poles, Fixtures, Boundary Street Light Fixtures.

Category IV: Lightning Arrestors.

Category V: Items for Plant Security like Boundary Wall/Fencing, Watch Towers. Main Gate. C.C.T.V. Camera etc.

Category VI: Miscellaneous items like IS1 marked Rubber Gloves, Sand, Sand Filled Bucket. Fire Fighting Equipments, etc.

Note: -  This is an illustrative list and not exhaustive. An item/part/component found ineligible on a future date can also be included in this list.