Nuetech Solar Systems Private Limited ., In re
Date: December 31, 2018
Subject Matter
Evacuated Tube Collector cannot be construed as either Solar Power based device or part thereof, hence not entitled for concessional rate of 5% IGST
Summary
The applicant sought to know whether Evacuated / Vacuum Tube Collectors (VTC) falls under Chapter 84 of HSN which is covered in Sl. no 234 of Schedule -I under notification 1/2017 IGST rate dated 28-06-2017 (attracting 5% GST) The AAR ruled that The…
1. M/s Nuetech Solar Systems Private Limited, BM Shankarappa Industrial Estate Road, Sunkadakatte, Bengaluru-560091, having GSTIN number 29AABCN6398L1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the C…