TaxTMI 
TaxTMI 
2022 (4) TMI 1136
X X X X Extracts X X X X
X X X X Extracts X X X X
....after called the Applicant) are registered under GST with GSTIN 33AADCV2259E1ZK. The applicant has sought Advance Ruling on the following questions: 1. Tax rate for HSN code 85 04 40 90 2. HSN code for solar pump controller The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they have developed a Solar Pump Controller for Solar Submersible Pump Application and have classified the controller under HSN code 85044090 and assesses @18% GST. They have stated that when they submitted the quote to the customer, the customer is of the view that it should be charged at 5%. The applicant is seeking clarification on what is the rate for HSN 85 04 40 90 to enable them to start billing the products. 2.2 The applicant has stated that the solar powered devices tax rate is 5%, but there is no clarity on what kind of a solar powered devices are at 5% tax and in some places that raises concern to the buyer. There is no clarity in GST rate index where 8 di....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and Semiconductor components, these components were purchased from Electronic Component Traders / Distributors / Dealers across India. Some of the components were not dealt by them those are ONLY imported only component level. Bare PCBs were manufactured in India. These components were assembled, tested and manufactured as product in house. Multiple PCBs were connected through connectors and wires which are bought in India. Heatsink is manufactured for their need in India (They have made a customized tool for the same). The plastic enclosure was done through injection moulding in Coimbatore itself. The product was designed (Hardware and firmware) inhouse by their R&D engineers and the firmware was written by their R&D engineers. They have stated that their product is an indigenous product designed and manufactured by them. As this is an electronic product, India doesn't have the facility to manufacture those tiny powerful Integrated circuits which needs to be imported as components / bought through the authorised distributors I dealers / traders in India. They had enclosed Leaflet, user manual and photographs which are as follows: The applicant has also submitted the u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....T SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER OTHER MACHINES AND APPARATUS OTHER EQUIPMENT GADGETS BASED ON SOLAR ENERGY" since solar pump controller is a equipment having individual function based on solar energy. • Irrespective of the 8 digit classification under chapter 84 or 85, solar power based devices falling under chapter 84 or 85 is mentioned in Sl.No.234 of the fist of goods @5% GST under schedule I of Rate of GST on goods booklet given in www.cbic gst gov.in. • hence, the tax rate for 'Solar Pump controller for solar submersible pump application 'falling under chapter 84 or 85 is 5% 5. The State Jurisdictional Authority has stated that there are no pending proceedings in the applicant's case. 6.1 We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral submissions made at the time of Virtual hearing, submissions made after hearing and the comments of the Jurisdictional Authority. The applicant has stated to have developed the solar pump controller which has applications in Agricultural pump sets, Domestic use, Solar Pools and Solar-powered fountains. They ha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g • Dry run protection • A Reverse polarity protection From the 'Technical Specification' furnished, it is seen that MPPT efficiency of the product is greater than 98%. From the user manual furnished for VDC 800-XX-SPYY-BMU it is seen that the drive is available in 5 models , i.e., without BMU/With B only/with M only/With U only/ with BMU and the configuration is as follows: VDC-Versa DC Series; 800-Maximum input voltage; XX-Maximum input current; SP-Solar Pump application YY-Pump rating in HP; BMU-B-Bluetooth, M-Memory, U-UPSC. It is further self-declared by the applicant that the input of the product being DC, the product cannot work with grid supply from Electricity Board and if a battery is connected, the product will not work as the battery should deliver large amount of current. 7.2 It is seen from the above various submissions that the product is a controller which provides the maximum output based on the solar profile. The controller takes the power from Solar Panel and drives the motor of the submersible pumps. The applicant has stated that these products are sold as 'stand-alone' products and will be bought by su....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... SEMICONDUCTOR, DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED LN MODULES OR MADE UP INTO PANELS: LIGHT-EMITTING DIODES (LED). WHETHER OR NOT ASSEMBLED WITH OTHER LIGHT-EMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS 8542 ELECTRONIC MIGRATED CIRCUITS Explanatory Notes of HSN relevant to the Heading 8504 are examined as under: (II) ELECTRICAL STATIC CONVERTERS The apparatus of this group are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements (e.g., valves) of different types. They may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). Their operation is based on the principle that the converting elements act alternately as conductors and non-conductors. The fact that these apparatus often incorporate auxiliary circuits to regulate the voltage of the, emerging current does not affect their classification in this group, nor does the fact that they are sometimes referred to as voltage of current regulators. 7.4 Thus, as per Chapter Note 2 to Chapter 85, Heading 8501 to 8504 do not apply to g....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 17.7.2019, wherein Para 2.8 and 2.9 states as under: 2.8 SPV Controller - Pump Controller converts the DC voltage of the SPV array into a suitable DC or AC, single or multi-phase power and may also include equipment for MPPT, remote monitoring, and protection devices. 2.9 Maximum Power Point Tracker (MPPT) - MPPT is an algorithm that is included in the pump controller used for extracting maximum available power from SPV array under a given condition. The voltage at which SPV array can produce maximum power is called 'maximum power point' voltage (or peak power voltage). and on construction of such Pump, under Para 3.6 it is stated as follows: 3.6 SPV Controller 3.6.1 Maximum Power Point Tracker (MPPT) shall be included to optimally use the power available from the SPV array and maximize the water discharge. 3.6.2 The SPV Controller must have IP (65) protection or shall be housed in a cabinet having at least IP (65) protection. 3.6.3 Adequate protections shall be provided in the SPV Controller to protect the solar powered pump set against the following: a) Dry running; b) Open circuit; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 85 Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants Sl.No. 201A of Schedule-II of Notification no. 01/2017-C.T.(Rate) dated 28.06.2017, effective from 01.10.2021: S. No. Chapter / Heading Sub-beading/ Tariff item Description of Goods (1) (2) (3) "201A 84, 85 or 94 Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant: (b) Solar power based devices; (c) Solar power generator: (d) Wind mills, Wind Operated Electricity Generator (WOEG): (e) Waste to energy plants / devices: (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r is a Universal Solar Pump Controller that is versatile and can be used in any induction motor-based applications like a shredder, cutter, and cold storage. Versa solar pump drive is USPC compatible. It has provisions to be upgraded as USPC if required. Real-time Monitoring Tools Users ean monitor the system's performance in real-time through. assistance tools like mobile and desktop applications The following are some of the parameters that are monitored PV array voltage Output current Cutput power Motor speed sotates mu Water flow rate 123 Features Off-grid/standalone solution â—Remote monitoring Zero carbon emission Wide range of operation (200-800) Visc Sensorless control LCD display Auto start/stop Maximum power point tracking (MPPT) 98% Bluetooth connectivity Drive assistance tools like mobile and desktop applications Fault indication Motor auto tuning Dry run protection Document 2 Technical Specification of Versa Solar Pump Drive S. No Parameter VDC800-09- SP03-BMU Range/Characteristics VDC800-09- SPOS-BMU VDC800-15- SP07-BMU V/f control....