M.N. Solar Co. ., In re
Date: August 24, 2022
Subject Matter
Combination of solar inverter & battery do not make "Solar Power Generating System", making the supply "mixed". 18% GST applicable.
Summary
(i)The combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power Generating System. If said items are supply in the assemble form, it will covered under “Solar Power Generating System” and…
1.1 To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are parimateria, any reference to provisions of CGST Act,…