Case LawUP ADRG 65/2020
Apex Powers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- September 17, 2020
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, Dinesh Verma
Subject
4 digit HSN code of ‘Solar Power Generating System’ is 8541
Classification
Summary
Question:- Under Chapter 85 what is the correct 4 digit HSN code classification for solar power generating system? Answer:- The 4 digit HSN code of ‘Solar Power Generating System’ is 8541. Question:- What constitutes solar power gen…
Judgement
1. M/s Apex Powers (Legal Name Anupam Varshney), Hathras, Uttar Pradesh – 204101 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AFIPV1167J1ZX. 2. The applicant is engaged in manufacture of Lead Acid Battery. As per the applicant- (a) these batteries can be used in solar modules, inverter and E-rickshaw. (b) one of their product is solar power g…