HC quashed ₹120 Cr tax demand as solar inverters eligible for 5% Concessional GST

ABB India Limited Vs Joint Commissioner (Karnataka High Court) Conclusion: Solar inverters supplied for solar power projects were eligible for the concessional Goods and Services Tax (GST) rate of 5% as solar inverters constituted an integral component of a solar power-generating system and therefore qualified for the concessional tax rate. Held: Assessee-company was engaged in manufacture and supply of solar inverters, challenged the levy of GST at 18% by the revenue authorities treating the goods as “general electrical devices” under Chapter Heading 8504. Assessee contended that the sol...