Eapro Global limited., In re
Date: August 28, 2018
Subject Matter
Supply together of solar inverter, controller, battery and panels would be covered under “Solar Power Generating System” as a whole and is a composite supply taxable at 5% GST
Summary
The applicant sought an advance ruling on the following questions (a) applicability of GST rate on supply of solar inverter (8504), controller (8504), battery (8507) and panels (8541) under “Solar Power Generating System” (8543)…
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s Eapro Global Ltd, Khasra No. 103 & 104 Salempur Rajputana Industrial Area, Roorkee seeking an advance ruling on following issues: (a) applicability of GST rate on supply of solar inverter (8504), controller (8504), battery (8…