Benefit of reduced GST rate not available to Evacuated Tube Collector

In re M/s Nuetech Solar Systems Private Limited (GST AAR Karnatka) Term ‘Power’ means electricity and therefore the term ‘Solar Power’ means the electricity generated from solar energy. Therefore ‘Solar Power based Devices’ would be such a devices which are operated by electricity generated out of solar energy. In such devices first the solar energy gets converted to electric energy and then the electricity so generated runs the appliance / device. In the instant case the product ETC does not generate electricity at any stage and hence can not be construed ...