https://www.taxtmi.com/caselaws?id=792023 Solar inverters supplied for use in solar power projects were treated as integral parts of solar power generating systems, so they qualified for the concessional GST rate under Entry 234 of Schedule I to Notification No. 1/2017-CT(R). The court applied the intended-use test and noted that actual physical incorporation need not be proved where the goods are supplied for that specific purpose. It also applied the statutory concept of manufacture to recognise assembly into a new product with distinct name, character and use. The demand applying 18% GST was therefore unsustainable, and the impugned orders and proceedings were substantially quashed. en-us Mon, 15 Dec 2025 00:00:00 +0530 Thu, 21 May 2026 16:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792023 Solar inverters supplied for use in solar power projects were treated as integral parts of solar power generating systems, so they qualified for the concessional GST rate under Entry 234 of Schedule I to Notification No. 1/2017-CT(R). The court applied the intended-use test and noted that actual physical incorporation need not be proved where the goods are supplied for that specific purpose. It also applied the statutory concept of manufacture to recognise assembly into a new product with distinct name, character and use. The demand applying 18% GST was therefore unsustainable, and the impugned orders and proceedings were substantially quashed. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792023