https://www.taxtmi.com/caselaws?id=421470 The AAR Tamil Nadu classified solar pump controllers under CTH 8504 40 90 as static converters rather than other headings. The product converts DC power from solar panels to AC power for submersible pumps, incorporating MPPT technology and voltage regulation features. The Authority determined this constitutes a standalone converter device that optimizes and delivers power to pumps. The applicable GST rate was set at 12% total (CGST 6% + SGST 6%) effective from October 1, 2021, under the amended tax notification schedules for solar power equipment integration. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421470 The AAR Tamil Nadu classified solar pump controllers under CTH 8504 40 90 as static converters rather than other headings. The product converts DC power from solar panels to AC power for submersible pumps, incorporating MPPT technology and voltage regulation features. The Authority determined this constitutes a standalone converter device that optimizes and delivers power to pumps. The applicable GST rate was set at 12% total (CGST 6% + SGST 6%) effective from October 1, 2021, under the amended tax notification schedules for solar power equipment integration. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421470