Sale of new and renewable sources of energy devices or systems, equipments, structures, machinery , capital goods covered under notification of department of technology are declared tax free wef 01`-10-2013 vide entry no. 85 of Schedule A. Since renewable energy devices and spare parts under entry 94 made them taxable @ 6.05%, the relevant entry in Schedule B omitted with retrospective effect i.e. from 01-10-2013 to remove any ambiguity in this respect.