PV DC Cables in Solar Systems Not Integral to SPGS, Subject to 18% GST, Says Authority for Advance Rulings.

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....Classification of goods - PV DC Cables - cables which connect the solar modules & inverters in a photovoltaic system and are used to carry electricity from the SPGS to the inverters - The applicant has not been able to bring clearly out as to how the impugned cables can be considered as parts of the SGPS. In fact, the submissions clearly show that it the impugned cables just carry electricity to the inverters and in our opinion the subject cables cannot be considered as a parts of the SGPS and therefore cannot be covered under Sr. No. 234 mentioned above. - Liable to GST @18% - AAR....