Classification of service— This Advance Ruling is sought from the Authority for Advance Ruling. Rajasthan in respect of the following question:-
1) What should be the classification and GST rate on sale of following goods or combination of goods;
a) Solar Pump
b) Controller
c) Structure
d) Solar Water Pumping System (comprising of Solar panel + Controller + Solar Pump + Structure)
e) Solar panel + Solar Controller + Solar Pump
f) Solar Pump + Solar Panel
g) Solar Pump + Controller
h) Solar Panel + Controller
2) What should be the classification and GST rate on Supply of Solar water pumping system as a whole comprising of goods (Solar Panel + Solar Controller + Solar Pump 4 Structure) along with the installation of Solar water pumping system for drinking water application?
The applicant is a proprietorship concern engaged in providing products and services in energy conservation, renewable energy sources, water infrastructure and water treatment project management. The applicant is engaged in supply of solar energy based products under various contracts and on the basis of purchase orders from customers with or without installation service.
Held that—
i) Solar Pump: – fall under chapter84, HSN code 8413 and attracts GST at the rate of 5% under SI. No. 234 of Notification No.01/2017 – CT(Rate) dated 28.06.2017.
ii) Controller: – Fall under chapter 85, HSN code 8504 and taxable at 18% rate of GST.
iii) Structure:- Fail under chapter 73, HSN code 7308 and taxable at 18% rate of GST.
iv) Solar Water Pumping System (comprising of Solar panel + Controller + Solar Pump + Structure):-
v) Solar panel + Solar Controller + Solar Pump:-
vi) Solar Pump + Solar Panel :-
vii) Solar Pump + Controller :-
viii) Solar Panel + Controller
Serial No. (iv) to (Viii) is mixed supply of goods and the highest rate of GST will be applicable amongst goods supplied by the applicant.
The proposed supply comprising of Solar Panel. Solar Controller. Solar Pump, Structure along with the installation shall attract GST @18% under S. No. 3 of Heading 9954 (ii) of Notification No. 11/2017. dated 28.06.2017.