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Classification of goods and rates of GST - solar inverter - the ...


GST Rates for Solar Products Clarified: 12% for Complete Systems, 18% for Inverter-Battery Combo Only.

March 29, 2023

Case Laws     GST     AAR

Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power Generating System, taxable @12% of GST - As the combination of solar inverter & battery do not make “Solar Power Generating System”, thus the said supply will be treated as mixed supply and rate of GST will be 18%. The rate of GST does not alter whether the supply has been made by the manufacturer or trader. - AAR

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