18% GST applicable on combination of solar inverter & battery

In re M.N. Solar Co. (GST AAR Haryana) AAR held that that the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power Generating System. If said items are supply in the assemble form, it will covered under ‘Solar Power Generating System’ and will be treated as composite supply. Accordingly rate prescribed in GST vide Notification no. 01 /2017Central tax (Rate) dated 27.01.2017 will be 12% for ‘Solar Power Generating System’ is applicable. However, if the said items are supplied individually and their value is also show...