Versa Solar Pump Drive classifiable under CTH 8504

In re Versa Drives Private Limited (GST AAR Tamilnadu)

Q. Tax rate for HSN code 85 04 40 90 and HSN code for solar pump controller?

A. The applicant’s product ‘Versa Solar Pump Drive’ being a convertor is classifiable under CTH 8504, more precisely CTH 8504 4090.

The applicable rate of tax on the above said product, when supplied for integration with solar panels and AC submersible pumps, as discussed at para 8 above, as effective from 01.10.2021, is CGST @ 6% as per Si. No. 201 A of Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 as amended vide Notification No.8/2021- Central Tax (Rate) dated: 30.09.2021 and SGST @ 6% as per Si. No 201 A of Schedule-II of Notification No. II (2)/ CTR/532(d-4) (G.O. Ms. No 62, CTR dated: 29.06.2017) as amended vide Notification G.O.Ms. No 121(TN) dated: 04.10.2021 w.e.f 01.10.2021.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU

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