Providing a relief to solar power developers, the Central Electricity Regulatory Commission (CERC) has held that the introduction of the GST would be considered as ‘change in law’. However, the regulator said solar tariffs discovered through reverse auctions cannot be changed due to GST implications and the relief for ‘change in law’ should be allowed as a separate element “on one-time basis in a time bound manner”. The GST rate on solar power generating systems and raw material used including modules is at 5%. However, other goods such as inverter, cement and cables have been kept under the 18% bracket.