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TMI Blog2023 (7) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... sisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Thus, the Solar Home Lighting System to be classified under heading 94055040 and is taxable GST @ 12%. - SHRI RAJENDRA KUMAR AND SHRI HARILAL PRAJAPATI, MEMBER Represented by : Mr. Alakto Majumder, FCA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s R2V2 TECHNOLOGIES PRIVATE LIMITED is registered under GSTIN 09AAKCR8595G1ZL under trade name of M/s R2V2 TECHNOLOGIES PRIVATE LIMITED having principal address at Shastri Setu, Pulti Ghar, Police Station Karta, Mirzapur, Uttar Pradesh-231001 (hereinafter referred as the applicant ). The applicant intends to supply Solar Home Lighting System consisting of Solar Photo-Voltaic Modules, Lithium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solar energy, directly received from sunlight to electricity. The electricity, thus generated, is stored in batteries, and used for the purpose of lighting the home whenever required. 4.4 Such solar PV module is installed in the open on roof/terrace and exposed to sunlight throughout the day. The charge controller and battery are kept inside a protected place in the house. 4.5 The solar module requires periodic dusting for effective performance. Operation time of such solar home lighting systems largely depends on the capacity of the system. The system also provides for buffer storage for 1-2 cloudy days. 5. Statement of relevant facts having a bearing on the question(s) raised 5.1 The Central Board of Indirect Taxes and Customs [CBIC] notified changes in the GST rates for a host of products with effect from 1st October 2021, including solar panels and modules, solar power based devices, solar power generators, windmills, solar lamps, tidal waves energy devices or plants and their parts, which will be charged a GST of 12% against 5% earlier [Notification No. 8/2021-Central Tax (Rate) dated 30th September 2021]. 5.2 If the goods specified above are supplied, by a supplier, along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants/devices; (f) Solar lantern/solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. 6.4 Under these facts and circumstances, the applicant is of the view that the right interpretation of law will be to essentially include such supply of solar home lighting system under solar power based devices as mentioned in the said notification. Otherwise, intent of the legislatures will be squarely defeated particularly when they are encouraging generation and usage of renewable energy to combat and contain pollution. 6.5 Therefore, it is humbly submitted that the Ld. Authority may determine the applicable rate and prescribe the HSN code for the aforementioned supply to be made by the applicant in the near future. 7. The application for advance ruling was forwarded to the Jurisdictional GST Officer vide letter dated 28.02.2023 to offer their comments/views/verification report on the matter. But no comment was offered by Jurisdictional GST Officer. 8. The applicant was granted a personal hearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and Conduit items like cable, PVC Pipes, and PVC Fittings. Solar Home Lighting System is an integrated system with a visual subscriber display / tablet unit designed to provide green energy to a house for lighting and charging devices like cell phone. 13. The applicant in his application has sought advance ruling on following question/clarification- Whether the said supply of goods will be covered under Solar power based devices , as mentioned at Entry No. 201A of Schedule II of Notification No. 1/2017- CENTRAL TAX (RATE). DATED 28-6-2017, as amended vide Notification No. 8/2021-CENTRAL TAX (RATE) (GSR. 693(E)/F. NO. 190354/206/2021 -TRU] DATED 30-9-2021 (Attached] 1. If yes. what will be the applicable GST rate and under which HSN code? 3. If no, what will be the applicable GST rate and under which HSN code? 14. We have examined the applicant s submission in the light of Notification No. 1/2017-CENTRAL TAX (RATE), DATED 28-6-2017. as amended vide Notification No. 8/2021-CENTRAL TAX (RATE). The relevant portion of Notification No. 08/2021-Central Tax (Rate) dated 30 09 2021. reads as under- G.SR (E)- In exercise of the powers conferred by sub-section (1) of section 9 and sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts Include: Tubelight 94055040 SOLAR LANTERNS/LAMP ETC Products Include: Solar Battery, Solar Lantern, Solar Street Light, Solar System 16. THE GENERAL RULES FOR THE INTERPRETATION OF IMPORT TARIFF As per Rule 3 (a) of the above said rule The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numeri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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