https://www.taxtmi.com/caselaws?id=440430 AAR UP ruled that Solar Home Lighting Systems should be classified under HSN heading 94055040 and attract 12% GST. The authority applied General Rules for interpretation of import tariff, determining that when goods cannot be classified by specific description or essential character criteria, they should be classified under the heading occurring last in numerical order among equally meritorious options. The ruling clarified GST rate applicability for solar power-based devices under the relevant notification provisions. en-us Mon, 08 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440430 AAR UP ruled that Solar Home Lighting Systems should be classified under HSN heading 94055040 and attract 12% GST. The authority applied General Rules for interpretation of import tariff, determining that when goods cannot be classified by specific description or essential character criteria, they should be classified under the heading occurring last in numerical order among equally meritorious options. The ruling clarified GST rate applicability for solar power-based devices under the relevant notification provisions. Case-Laws GST Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440430