The government of India has released tax slabs for various commodities to be affected by the implementation of the Goods and Services Tax (GST). According to the government document, GST Council’s decision is not final and will be subject to further vetting and the list may undergo some changes. Solar cells and modules have been given an 18 percent tax rate and solar water heater systems, solar power based devices, solar power generating systems, solar lanterns and lamps fall under the 5 percent rate slab. Coal meanwhile gets a lower GST rate of 5%.