Jupiter Polar Power Ltd ., In re
Date: July 25, 2018
Subject Matter
Items used for manufacture of solar cells do not qualify to be termed as ‘Parts for the manufacture of Photovoltaic/Solar cells’ for the purpose of Entry 234 of Schedule 1 of Notification No. 01/2017-Integrated Tax(Rate)
Summary
Q) The Applicant wants the Advance Ruling on the issue that whether the items used for manufacture of Solar Cells as listed in table above procured by Applicant can qualify as parts for manufacture of Photovoltaic Cells/Solar Cells to be covered unde…
Present application has been filed u/s 97 of the Central Goods and Service Tax Act, 2017 & similar provisions under Himachal Pradesh Goods & Services Act, 2017 (herein after referred to as CGST Act, 2017 & HPGST Act, 2017). The Applicant M/s Jupiter Solar Power Ltd. Baddi is a registered tax payer & is engaged in manufacture of solar photovoltaic cells in its factory located at Bad…