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    <description>The ruling determined that the correct 4-digit HSN code classification for a Solar Power Generating System is 8541 under Chapter 85. It clarified that Solar Panels, Inverters, Controllers, and Batteries are essential components of such a system, while cables and monitoring structures are considered supplementary components. The decision is binding within the jurisdiction of the Authority for Advance Ruling, Uttar Pradesh, subject to relevant provisions of the CGST Act, 2017.</description>
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