ABB India Limited Vs Joint Commissioner
Date: December 14, 2025
Subject Matter
Solar Inverters Qualify for Concessional 5% GST Rate as Renewable Energy Devices Parts
Summary
The High Court allowed the petitions in part and fully, setting aside the impugned orders that demanded GST at 18% on solar inverters. The Court ruled that solar inverters are integral parts of a solar power generating system and qualify for a conces…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In W.P.No.9686/2025, petitioner seeks for the following reliefs:- “ a) To issue order(s), directions, writ(s), in the nature of Certiorari quashing the impugned Order-in-Appeal No. GST/AP. No.11/2024-25 dated: 29.01.2025 enclosed as Annexure-A, passed by Respondent No.1; b. To issue order(s) or directions in the nature of Mandamus holding tha…