Case LawRAJ/AAR/2021-22/10
Utsav Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- September 3, 2021
- Type:
- Advance Ruling
- Members:
- J P Meena, M S Kavia
Subject
GST rates on supply of solar energy products
ClassificationWorks ContractMixed Supply
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…
Judgement
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…