https://www.taxtmi.com/caselaws?id=423687 The AAR Maharashtra ruled that PV DC cables manufactured by the applicant company for solar power systems cannot be classified as parts of Solar Power Generating Systems (SPGS) under Entry 234 of Schedule I (2.5% CGST rate). The cables merely transfer electrical energy from SPGS to inverters without participating in power generation. The AAR held these cables fall under Entry 395 of Schedule III (9% CGST rate) as insulated electric conductors under tariff heading 85.44, applicable from 14.11.2017 when the notification was amended to include such cables. en-us Wed, 08 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423687 The AAR Maharashtra ruled that PV DC cables manufactured by the applicant company for solar power systems cannot be classified as parts of Solar Power Generating Systems (SPGS) under Entry 234 of Schedule I (2.5% CGST rate). The cables merely transfer electrical energy from SPGS to inverters without participating in power generation. The AAR held these cables fall under Entry 395 of Schedule III (9% CGST rate) as insulated electric conductors under tariff heading 85.44, applicable from 14.11.2017 when the notification was amended to include such cables. Case-Laws GST Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423687