An Act to impose a tax upon income from the winning of petroleum in Malaysia, to provide for the assessment and collection thereof and for purposes connected therewith.

An Act to provide for the imposition and collection of goods and services tax and for matters related therewith.

An Order to impose a Tax at the rate fixed under the Act 762 on the supply of petrol, diesel and liquified petroleum gas within or between the designated areas or the importation of such goods into the designated areas.

After examination of various issues involved, it has been decided lo give duty exemption certificates, with immediate effect, to all mini-grids and micro-grid base solar photovoltaic power projects, irrespective or size, in order lo encourage this sector. The procedure shall also be applied, mutatis mutandis for issuing of certificates for Excise Duty Exemption (EDE) or Concessional Customs Duty (CCD) to all mini-grids and micro-grid based solar projects.

This Office Memorandum provides for exemption, besides other goods, on transmission equipments, required for initial setting up of a solar power generation project or facility. In this context, they have clarified that (i) The exemption would be available to transmission equipment wherever the contractual obligation for installing transmission lines/equipment up to the point of delivery is cast on the solar power developer; and (ii) It would be available only for initial setting up or installation.

The Jawaharlal Nehru National Solar Mission was launched on the 11th January, 2010 by the Prime Minister. The Mission aims to deploy 20,000 MW of grid connected solar power by 2022 and is aimed at reducing the cost of solar power generation in the country through (i) long term policy; (ii) large scale deployment goals; (iii) aggressive R&D; and (iv) domestic production of critical raw materials, components and products, as a result to achieve grid tariff parity by 2022. The objective of the National Solar Mission is to establish India as a global leader in solar energy, by creating the policy conditions for its diffusion across the country as quickly as possible.

This Memorandum states that the Government of India will give Excise Duty Exemption Certificates(EDECs), with immediate effect, to all Roof-top Solar PV Power Projects up to a minimum capacity of 100 KW as a single project or a bundled project. This grant is aimed to bring down the cost of Off Grid projects and thereby the cost of generation.

Proposes a framework for assessing RESCOs. A RESCO would set up the solar power project and then monetise the energy produced as compared to a system integrator, who would install the project and be involved in the execution and implementation of the project for another RESCO.

The Jawaharlal Nehru National Solar Mission is a major initiative of the Government of India with active participation from States to promote ecologically sustainable growth while addressing India’s energy security challenge. The solar park is a concentrated zone of development of solar power generation projects and provides developers an area that is well characterized, with proper infrastructure and access to amenities and where the risk of the projects can be minimized. Ministry of New & Renewable Energy (MNRE) has rolled out a scheme plans to set up 25 solar parks, each with a capacity of 500 MW and above; thereby targeting around 20000 MW of solar power installed capacity. These solar parks will be set up within in a span of 5 years commencing from 2014-15 and the solar projects may then come up as per demand and interest shown by developers.

This Memorandum addresses the objective of the Ministry of an year wise and cumulative target to achieve 1,00,000 MW Grid connected Solar Power Project by the year 2021-22 under the National Solar Mission.