https://www.taxtmi.com/circulars?id=56931 Classification of solar panels depends on whether fitted elements supply power externally or control current direction: elements that supply external load or control direction place the module in the electrical apparatus tariff category, while elements that do not supply external power or control direction keep the module in the photovoltaic module category. Bypass diodes, which divert current around shaded strings and are inactive under normal generation, do not control direction and support photovoltaic classification; blocking diodes, which prevent reverse flow and control direction, support electrical apparatus classification. Modules with both diodes are classified as electrical apparatus. en-us Fri, 06 Apr 2018 00:00:00 +0530 Mon, 09 Apr 2018 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56931 Classification of solar panels depends on whether fitted elements supply power externally or control current direction: elements that supply external load or control direction place the module in the electrical apparatus tariff category, while elements that do not supply external power or control direction keep the module in the photovoltaic module category. Bypass diodes, which divert current around shaded strings and are inactive under normal generation, do not control direction and support photovoltaic classification; blocking diodes, which prevent reverse flow and control direction, support electrical apparatus classification. Modules with both diodes are classified as electrical apparatus. Circulars Customs Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56931