https://www.taxtmi.com/caselaws?id=373319 Evacuated Tube Collectors were treated as integral parts of solar water heater systems and, on that basis, classifiable under Heading 8419 of the Customs Tariff Act, 1975. However, the concessional 5% IGST entry for renewable energy devices did not apply because the product absorbs solar energy to produce heat for water heating and does not generate electricity from solar energy. The ruling therefore distinguishes between a solar water heating component and a solar power based device, limiting the concessional rate to products operating through electricity generated from solar energy. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373319 Evacuated Tube Collectors were treated as integral parts of solar water heater systems and, on that basis, classifiable under Heading 8419 of the Customs Tariff Act, 1975. However, the concessional 5% IGST entry for renewable energy devices did not apply because the product absorbs solar energy to produce heat for water heating and does not generate electricity from solar energy. The ruling therefore distinguishes between a solar water heating component and a solar power based device, limiting the concessional rate to products operating through electricity generated from solar energy. Case-Laws GST Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373319