Classification and GST Rate for Solar Home Lighting System

In re R2V2 Technologies Private Limited (GST AAR Uttar Pradesh)

Solar home lighting systems attracts GST @ 12%

The AAR, Uttar Pradesh, in the matter of M/s. R2V2 Technologies Private Limited [Advance Ruling No. UP ADRG 27/23 dated May 08, 2023] ruled that solar home lighting systems are appropriately classifiable under tariff entry 9405 5040 and accordingly will attract GST @ 12%.

Facts:

M/s. R2V2 Techn

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