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TMI Blog2018 (9) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... Solar Power Generating System" (8543) as a whole & whether the such supply be called as 'composite supply or mix supply'. (b) supply of solar inverter & solar panels together will fall under the definition of "Solar Power Generating System" or it will be a 'mix supply' and the applicability of GST rate on supply of solar inverter & solar panels together. (c) Whether manufacturer or trader will have any significance on the clarification. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the CGST/ SGST Act, 2017 advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of his Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross the battery terminals so that DC coming from the batteries is first converted to AC then fed to the equipment. In grid tie system the solar panel is directly connected to inverter and this inverter then feeds the grid with same voltage and frequency power. (iii) Controller: This is not desirable to overcharge and under discharge a lead acid battery. Both overcharging and under discharging can badly damage the battery system. To avoid these both situations a controller is required to attach with the system to maintain flow of current to and from the batteries. (iv) Battery: The battery is charged by solar electricity and this battery then feeds a load directly or through an inverter. In this way variation of power quality due to variation of sunlight intensity can be avoided in solar power system instead an uninterrupted uniform power supply is maintained. 8. In the instant case we are not deciding any wider question but restricting our conclusion to the facts and circumstances which was filed consideration in the application. Now we proceed by taking the issue by one: (A) Whether the supply of solar inverter, controller, battery and panels are covered under "Solar Powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant portion Notification No. 12/12-CE dated 17.03.2012 is reproduce as under: Sl. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate 1 2 3 4 332 Any Chapter Non-conventional energy devices or systems specified in List 8 Nil List-8: 1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority is not sustainable. The impugned order is set aside and the appeals are allowed. *Bhel vs CCE [2008 (223) ELT 0609 (Tri. - Bang.)] = 2007 (10) TMI 165 - CESTAT, BANGALORE 1. The point at issue is whether the 'Solar Inverter Charger for solar lantern' is entitled for the benefit of exemption Notification 5/99-C.E., dated 28-2-99. The contention of the revenue is inverter charger should be classified under Heading No. 80.03 of the C.E. Tariff Act as a component of solar power generating system or solar lantern. The exemption Notification No 5/99 C.E., dated 28-2-99 as amended exempts "nor conventional energy systems" specified in list 4 of the Notification from payment of duty. Since the exemption notification exempts total system and not parts the system, the lower authority held that the inverter charger for solar lantern is not entitled for the benefit of the said notification. 3. We heard both sides. Learned Advocates contended that solar power generating system is also technically known as inverter charger card. Technical experts who headed the Technical Department of the appellants who are a major Public Sector Undertaking have certified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector (2) Black continuously plated solar selective coating sheets (in cut length or in coil)and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos. 1 to 20 above. Notifications 5/99-CE dated 28.02.99 Sl. No. Chapter or heading or sub-heading or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l agreement with the hon'ble CESTAT judgments (supra) and observe that supply of solar inverter, controller, battery and panels would be covered under "Solar Power Generating System" as a whole when the said goods are supply for the said specified purpose and accordingly as per serial no. 234 of Schedule-I of the Notification No. 01/2017-CentraI Tax (Rate) dated 28.06.2017, the applicable rate of GST on such supply will be 5% as on today [2.5% CGST + 2.5% SGST]. We further observe that in the present case, the supply of the said items are intended for "Solar Power Generating System", hence the entire supply would fall under composite supply in as much as "Solar Power Generating System", is predominant element in composite supply and it takes the character of the principal supply therefore all the goods should be taxable @ 5% as "Solar Power Generating System". This fact also confirm by the hon'ble tribunal (supra). Further in GST Tariff the same has been classified as under: Chapter/Heading/Sub-heading/Tariff Item Description of Goods Unit GST Rates Central CGST State/UT/SGST/UTGST Inter-State IGST Compensation Cess (1) (2) (3) (4) (5) (6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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