Case LawOrder no. TN/17/ARA/2022
Versa Drives Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 31, 2022
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
'Versa Solar Pump Drive' being a convertor is classifiable under CTH '8504 40 90'
Classification
Summary
1. The applicant’s product “Versa Solar Pump Drive” being a convertor is classifiable under CTH 8504, more precisely CTH 8504 4090. 2. The applicable rate of tax on the above said product, when supplied for integration with solar pa…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisio…