https://www.taxtmi.com/caselaws?id=425354 AAAR Gujarat ruled that Solar HT/LT XLPE Cables manufactured for Solar Power Generating Systems qualify for concessional GST rates under Sr. No. 234 of Schedule-I to Notification No. 1/2017-IT (Rate). The Authority held that purchase orders constitute valid contracts under Indian Contract Act, 1872, satisfying conditions for exemption. The cables, classified under Chapter 85, form integral parts of Solar Power Generating Systems and are eligible for 5% GST until 30.09.2021, thereafter 12% GST under amended notification provisions. en-us Tue, 12 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425354 AAAR Gujarat ruled that Solar HT/LT XLPE Cables manufactured for Solar Power Generating Systems qualify for concessional GST rates under Sr. No. 234 of Schedule-I to Notification No. 1/2017-IT (Rate). The Authority held that purchase orders constitute valid contracts under Indian Contract Act, 1872, satisfying conditions for exemption. The cables, classified under Chapter 85, form integral parts of Solar Power Generating Systems and are eligible for 5% GST until 30.09.2021, thereafter 12% GST under amended notification provisions. Case-Laws GST Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425354