https://www.taxtmi.com/article/detailed?id=16475 GST classification of solar inverters supplied for solar power projects turns on whether the inverter is a separate electrical apparatus or an integral part of a solar power generating system eligible for concessional tax treatment. The commentary emphasises a functional and commercially realistic reading of the term "system," the significance of "parts for their manufacture," and the relevance of intended use supported by purchase orders and project documents. It also notes that an administrative circular cannot narrow the scope of the notification. en-us Fri, 22 May 2026 07:07:28 +0530 Fri, 22 May 2026 07:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16475 GST classification of solar inverters supplied for solar power projects turns on whether the inverter is a separate electrical apparatus or an integral part of a solar power generating system eligible for concessional tax treatment. The commentary emphasises a functional and commercially realistic reading of the term "system," the significance of "parts for their manufacture," and the relevance of intended use supported by purchase orders and project documents. It also notes that an administrative circular cannot narrow the scope of the notification. Articles Goods and Services Tax - GST Fri, 22 May 2026 07:07:28 +0530 https://www.taxtmi.com/article/detailed?id=16475