Exemption on supply of photovoltaic modules
1. In exercise of the powers conferred by section 13 of the Sales Tax Act 1990, the following amendment is made in the Sixth Schedule.
2. Against serial number 164, column (2), the entry is substituted to read: photovoltaic modules, and inverters and batteries dedicated to a photovoltaic installation, whether imported or supplied locally.
3. This notification takes effect from the eighteenth day of June, 2026, and supersedes SRO 946(I)/2025.
Provided that supplies made before the commencement of this notification shall continue to be governed by the notification so superseded.
The newest notification on solar supply is SRO 1284(I)/2026, in force from 18 June 2026.
It exempts both import and local supply of photovoltaic modules from sales tax. New in this one: inverters and batteries are covered too, if dedicated to a solar installation. It supersedes SRO 946(I)/2025 — but supplies made before 18 June 2026 stay under the old rule.