Case Law Details
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 as either Solar Power based device or part thereof. Therefore the product “ETC” is not entitled for concessional rate of 5% IGST under SL.No.234 of Schedule-I of the Notification 01 /2017-Integrated Tax(Rate) dated 28.06.2017, effective from 01.07.2017.
Read AAAR Order- GST AAAR cannot entertain an appeal after 60 days from the date of communication of AAR order
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATKA
1. M/s Nuetech Solar Systems Private Limited, BM Shankarappa Industrial Estate Road, Sunkadakatte, Bengaluru-560091, having GSTIN number 29AABCN6398L1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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