Utsav Corporation ., In re
Date: September 3, 2021
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): J P Meena, M S Kavia
Subject Matter
GST rates on supply of solar energy products
Summary
Q, 1 What should be the classification and GST rate on sale of following goods or combination of goods: i) Solar Pump: – fall under chapter84, HSN code 8413 and attracts GST at the rate of 5% under SI. No. 234 of Notification No. 01/2017…
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. > At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act tire the same except for certain p…