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    <title>2023 (3) TMI 1247 - AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>AAR Haryana ruled that solar inverters manufactured by the applicant fall under entry 234 of Schedule-I of Notification 1/2017-Central Tax (Rate). Solar batteries sold to manufacturers/traders for use in solar power plants qualify as parts of solar power plants under the same entry. Solar inverters packaged with solar batteries and panels together also fall under entry 234. The authority determined that solar power generating systems convert sunlight to electricity, consisting of modules, inverters, and sometimes battery storage. GST rate for solar power generating system equipment (composite supply) is 12% for 70% of plant cost, while installation and engineering services attract 18% GST on remaining 30%.</description>
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    <pubDate>Wed, 24 Aug 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=435861</link>
      <description>AAR Haryana ruled that solar inverters manufactured by the applicant fall under entry 234 of Schedule-I of Notification 1/2017-Central Tax (Rate). Solar batteries sold to manufacturers/traders for use in solar power plants qualify as parts of solar power plants under the same entry. Solar inverters packaged with solar batteries and panels together also fall under entry 234. The authority determined that solar power generating systems convert sunlight to electricity, consisting of modules, inverters, and sometimes battery storage. GST rate for solar power generating system equipment (composite supply) is 12% for 70% of plant cost, while installation and engineering services attract 18% GST on remaining 30%.</description>
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      <pubDate>Wed, 24 Aug 2022 00:00:00 +0530</pubDate>
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