Case Law Details
Case Name : In re Leoni Cable Solutions (India) Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-110/2019-20/B-80
Date of Judgement/Order : 08/06/2022
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Leoni Cable Solutions (India) Private Limited (GST AAR Maharashtra)
Question:- PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers (who are into business of manufacturer of Solar Power Generating System or EPC Company setting up a solar power plant) would be classified under:-
a) Entry number 234 of Schedule I of Notification No. 1/2017- Central Tax (Rate) (as amended) dated 28 June 2017 liable to CGST at 2.5%?
OR
b) Entry number 395 of Schedule III of Notification No. 1/2017- Central Tax (Rate) (as amended) dated 28 June 2017 liable to CGST at 9%?
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