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Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole attracts 5% GST

Shanti Prime Publication Pvt. Ltd.

Supply of goods—Applicant seeking an advance ruling on following issues:
(a) applicability of GST rate on supply of solar inverter (8504), controller (8504), battery (8507) and panels (8541) under “Solar Power Generating System” (8543) as a whole & whether the such supply be called as ‘composite supply or mix supply’.
(b) supply of solar inverter & solar panels together will fall under the definition of “Solar Power Generating System” or it will be a ‘mix supply’ and the applicability of GST rate on supply of solar inverter & solar panels together.
(c) Whether manufacturer or trader will have any significance on the clarification.
Held that :-
(i) Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017 when supplied for said purpose and the applicable rate of GST on such supply will be 5% as on today [2.5% CGST + 2.5% SGST] and such supply will be treated as “composite supply”.
(ii) Supply of solar inverter & solar panels together will fall under the definition of “Solar Power Generating System” (if the same are used for said specified purpose) in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and the applicable rate of GST on such supply will be 5% as on today [2.5% CGST + 2.5% SGST] and such supply will be treated as “composite supply”.
(iii) The aforesaid findings are applicable for both manufactures and traders engaged in said supply. [2018] 3 TAXLOK.COM 094 (AAR-Uttarakhand)