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 Technologies Private Limited (“the Applicant”) is engaged in the business of providng solar home lighting systems solutions. The Solar home lighting system is a fixed installation designed for do...