In re Ecoppia Scientific LLP (GST AAR Haryana)
Q1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to Goods and Services Tax @ 5%? Further, what would be the most appropriate 4-digit HSN classification under which Robotics Cleaning System (‘RCS’) should be classified, for Goods and Services Tax (‘GST’) purposes.
The impugned products, i.e., Robotic Cleaning System (RCS) merits Classification chapter heading 8479 and also qualifies as a ‘solar power based device’ in terms of subclause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to GST @ 5%.
Q2. Whether the supply of RCS along with provision of ancillary services (i.e. installations, erection and commissioning services) by the Applicant can be construed as a Composite supply as per Section 2(30) of the Central Goods and Services Act, 2017? If yes, whether the principal supply in case of a Composite Supply can be said to be supply of RCS, chargeable to GST, at the rate determined in terms of Point (a) above?
Further, in the instant case, there being two supplies, one of supply of goods, i.e., “robotic cleaning systems” and other of erection and commissioning of same. They both are being naturally bundled, with supply of RCS being dominant part and erection commissioning being ancillary part, thus, the rate of tax applicable to this composite supply shall be the rate applicable on the principal supply, i.e. 5%.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
1. M/s Ecoppia Scientific LLP, Level, 6, Wing B, Two Horizon Centre, Gold Course Road, DLF-5, Sector-43, Gurgaon-122002 (HARYANA) [hereinafter referred to as the “applicant”], has submitted that they are engaged in the business of designing, ‘supplying and installation of solar powered Robotics Cleaning System (hereinafter referred as ‘RCS’, also termed as ‘E4’} for cleaning photovoltaic solar panel arrays in solar parks. RCS is a water-free cleaning system for utility-scale solar installations and removes soiling using a combination of three factors:
