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HSN code of 'Solar Power Generating System' is 8541.

Classification of goods— In the instant case, applicant has sought advance ruling on following questions- (1) Under Chapter 85 what is the correct 4 digit HSN code classification for solar power generating system? (2) What constitutes solar power generating system under chapter 85, what are the various components and technical requirements that together constitutes solar power generating system under chapter 85? Held that— The 4 digit HSN code of 'Solar Power Generating System' is 8541. Solar Panel, Inverter, Controller and Battery are essential elements of 'Solar Power Generating System' and supply of aforesaid four items as a whole would cover under the 'Solar Power Generating System'. But, cable & monitoring structures are also supplementary elements of 'Solar Power Generating System'.
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