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    <title>Solar home lighting systems attracts GST @ 12%</title>
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    <description>The assembled solar home lighting system-comprising photovoltaic modules, batteries, charge controllers and LED lamps-best fits the specific description for lamps and lighting fittings under tariff heading 9405, and accordingly aligns with the goods rate notification entry covering solar lamps and solar lighting products, which determines the HSN reporting and GST treatment for such systems.</description>
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