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The items used for manufacture of solar cells do not qualify to be termed as 'Parts for the manufacture of Photovoltaic/ Solar cells'

Shanti Prime Publication Pvt. Ltd.

Authority for Advance Ruling — Items used for Manufacture of Solar cells – The applicant is engaged in manufacture of solar photovoltaic cells in its factory located at Baddi, Distt. Solan (H.P.). The applicant for the manufacture of solar photovoltaic cells procures (imported as well as indigenous) items/ parts/ materials which are essential components of Solar Photovoltaic Cells. Out of these items Silicon Wafers is the most important item which absorbs the photons & in turn generates electricity. The applicant sought an Advance Ruling as to whether the items used for manufacture of Solar Cells, procured by them can qualify as parts for manufacture of Photovoltaic Cells/Solar Cells to be covered under Entry 234 of Schedule-I of Notification No. 1/2017-Integrated Tax (Rate), dated 28-6-2017 or not.
Held that:- The Hon’ble Authority for Advance Ruling held that the items used for manufacture of solar cells, procured by the applicant do not qualify to be termed as ‘Parts for the manufacture of Photovoltaic/ Solar cells’ for the purpose of Entry 234 of Schedule-I of Notification No. 1/2017-lntegrated Tax (Rate), dated 28-6-2017.—Jupiter Solar Power Ltd. [2018] 2 TAXLOK.COM 330 (AAR-HP)