TaxTMI 
TaxTMI 
2023 (7) TMI 703
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....1 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question/clarification- 1. Whether the said supply of goods will be covered under 'Solar power based devices, as mentioned at Entry No. 201A of Schedule II of Notification No. 1/2017-CENTRAL TAX (RATE), DATED 28-6-2017, as amended vide Notification No. 8/2021-CENTRAL TAX (RATE) [G.S.R. 693(E)/F. NO. 190354/206/2021 -TRU] DATED 30-9-2021 [Attached]. 2. If yes, what will be the applicable GST rate and under which HSN code? 3. If no, what will be the applicable GST rate and under which HSN code? 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 4. The applicant has submitted that- 4.1 The applicant intends to supply Solar Home Lighting System consisting of Solar Photo-Voltaic Modules, Lithium Ferro Phosphate battery, Solar Charge Controller, LED Lights, Solar DC Fan, Module Mounting structure, Subscriber end visual display / Tablet, AC-DC Adapter and Conduit items like ....
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....Rate), dated 28th June, 2017 (copy attached)], the value of supply of goods for the purposes of this entry shall be deemed as 70% of the gross consideration charged for all such supplies, and the remaining 30% of the gross consideration charged shall be deemed as value of the said taxable service. 5.3 In other words, 70% of the gross consideration will attract 12% GST as goods whereas 30% of the gross consideration will suffer 18% GST as service. In this case, no installation or maintenance service is bundled with the product. The buyer of such product can always get it installed and maintained by any local vendor of his choice. Therefore, no service is supplied by the applicant with the said product. The applicant only intends to sell the product called Solar Home lighting System as explained above. 6. The applicant have submitted their interpretation of law as under- 6.1 The applicant intends to supply Solar Home Lighting System which has already been described However, 'solar power based devices', as mentioned in the said notification, has neither been defined either in CGST/IGST Act 2017 nor in Chapter 84,85 or 94. 6.2 The said supply of goods, as described under point 12B,....
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....d sought clarification in respect of 6-8 digit HSN Code:- a. We used to issue invoices with HSN code 9405 with 12% GST [9405 LED lights or fixtures including LED lamps 12%]. Taxpayers with up to Rs 5 crore turnover are required to report 4-digit HSN codes in their GSTR-1. A copy of the invoice is attached for your reference. b. Now that our Turnover has crossed 5 Cr in FY 22-23, we have to issue invoices with 6 /8 digit code. However, we do not find any such 6/ 8 digit codes that match our product and attract a 12% GST rate. All codes with the word 'solar' referred in our excel file shared with you earlier carry 18% GST rate. c. The Notification No. 8/2021 dated 30.09.2021 has amended the Notification No. 1/2017 dated 28.06.2017 by inserting Entry No. 201A in Schedule II i.e. 12% GST. Hence, we sought Advance Ruling on the matter to identify the appropriate code. All such Notifications were attached with the application. DISCUSSION AND FINDING 10. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a....
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....a in the Ministry of Finance (Department of Revenue). No. 1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India. Extraordinary, Part II, Section 3. Sub-section (i), vide number G.S.R. 673(E)., dated the 28th June, 2017, namely.- ....................................... (b) in Schedule II - 6%, ....................................... (iv) after S. No. 201 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- SI.No. chapter/Heading/Sub-heading/Tarif 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 servic....