GST on Silicon Wafers & Other Items for manufacture of solar cells

In re Jupiter Polar Power Ltd. (GST AAR Himachal Pradesh) silicon wafer is the most important input for the manufacture of solar cells which is treated with the various chemicals during the different steps of texturization, diffusion, junction edge isolation, anti-reflection coating etc. The various chemicals used during the manufacturing process have been specified in Table-A from Sr. No. 2-13. These chemicals. though used in the process, yet get consumed & lose their independent identity. To qualify as being part of the product for the purpose of aforesaid notification, the item should ...