TaxTMI 
TaxTMI 
TaxTMI 
2019 (9) TMI 692
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....ND JAIN (hereinafter referred to as the Applicant), not registered but desirous of obtaining registration under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 The Applicant intend to trade and/or manufacture/assemble solar LED Torch, used generally in agriculture/ rural area. 3.2 Such torc....
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....ct number 1(b) above is torch with solar panel and internal assembly with socket to recharge it with solar panel. This has about 5-meter cable as well to connect solar panel with torch. Buyer can alternatively recharge it through AC by buying and charging through AC adapter. 6.7 Almost all product which are solar based e.g. solar water heater, solar street light, solar traffic signal always comes with separate panel, but usually supplied together. They have alternative system of AC charging, still known as solar devices as normal trade practice, though panel is available in market separately. Moreover, product like torch which is basically of plastic material, if kept in direct sunlight will be damaged. Therefore 5-meter cable is provided ....
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....g sales at Amazon which is also @ 5% (evidences already submitted). If your honor requires further clarification, we can further clarify the facts by another personal hearing. 7. DISCUSSIONS AND FINDINGS: 7.1 We have carefully considered the submissions made by the applicant in the application and during time of personal hearing. 7.2 We find that the question before us essentially pertains to classification of the product in question viz. LED Torches, and the rate of duty applicable on such products. We, therefore observe that the issue before us is squarely covered under Section 97(2)(a) and therefore we admit the application for consideration. 7.3. We find that the applicant has sought ruling on the following products which are being....
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....s we can gather from the facts put forth by the applicant, the product in question is essentially a Rechargeable LED Torch Light (as also mentioned on the packing of the product provided by the applicant). It comes equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose. The product, thus, unquestionably merits classification under 85131010 of the GST Tariff. 7.6. Now, coming to the issue raised by the applicant we have to examine whether the product can be brought under the ambit of 'Solar Powered Device' in order to make it eligible for concessional rate of tax @5% in terms of Serial Number 234 of Schedule-I of Notification no.01/2017-CT(Rate) dtd.28.06.2017 and concurrent notification issued by the State Tax....
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....her case solar panel is also provided separately, not naturally bundled with the product. We, therefore, do not find any force in the arguments of the applicant that the impugned product is a solar bases device. 7.8. In addition to our observations above, we also wish to discuss the argument of the counsel of the applicant regarding taking into consideration the trade parlance for deciding classification when the legislature language is not conclusive. The learned counsel has attempted to fortify his argument citing various case laws and judicial pronouncements. We have carefully gone through the case laws cited by applicant and we find that these citations do not come to their rescue as the circumstances and facts of the instant issue are....