https://www.taxtmi.com/caselaws?id=385924 The case involved a company seeking clarification on the GST rate for their solar LED Torches. The applicant argued for a 5% tax rate under HSN 8469/8513, citing the product's solar charging features. Despite the applicant's contentions and legal references, the Authority for Advance Ruling ruled that the LED Torch did not qualify as a solar-based device for the concessional 5% GST rate. The product, primarily designed for AC charging, was classified under Chapter Head 8513 and subject to an 18% GST rate. en-us Wed, 08 May 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385924 The case involved a company seeking clarification on the GST rate for their solar LED Torches. The applicant argued for a 5% tax rate under HSN 8469/8513, citing the product's solar charging features. Despite the applicant's contentions and legal references, the Authority for Advance Ruling ruled that the LED Torch did not qualify as a solar-based device for the concessional 5% GST rate. The product, primarily designed for AC charging, was classified under Chapter Head 8513 and subject to an 18% GST rate. Case-Laws GST Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385924