Utsav Corporation ., In re
Date: January 11, 2022
Court: Appellate Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): S K Agrawal, Ravi Jain
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…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…