Case Law Details
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 shown in the invoice individually, then the said supply will be treated as mixed supply.
As the combination of solar inverter & battery do not make ‘Solar Power Generating System’, thus the said supply will be treated as mixed supply and rate of GST will be 18%. The rate of GST does not alter whether the supply has been made by the manufacturer or trader.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, HARYANA
1. APPLICANT’S ELIGIBILITY FOR SEEKING AN ADVANCE RULING:
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