Robotic Cleaning System (RCS) is classified under HSN code 8479 and also qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no.1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to GST @ 5%.
Authority for Advance Ruling — Rate of tax Robotic Cleaning System – The applicant engaged in the business of designing, ‘supplying and installation of solar powered Robotics Cleaning System for cleaning photovoltaic solar panel arrays in solar parks. The Applicant sought an advance ruling as to whether the Robotic Cleaning System merits Classification chapter heading 8479 and also qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no.1/ 2017 Integrated Tax (Rate) dated 28 June 2017 and liable to GST @ 5%; whether the supply of RCS along with provision of ancillary services, erection and commissioning services) by the Applicant can be construed as a Composite supply as per Section 2(30) of the CGST Act, if yes whether the principal supply in case of a Composite Supply can be said to be supply of RCS, chargeable to GST, at the rate determined in terms of Point (a) above.
Held that:- The Hon’ble Authority ruled that the Robotic Cleaning System merits Classification chapter heading 8479 and also qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no.1/ 2017 Integrated Tax (Rate) dated 28 June 2017 and liable to GST @ 5%. Further, in the instant case, there being two supplies, one of supply of goods i.e. “robotic cleaning systems” and other of erection and commissioning of same. They both are being naturally bundled, with supply of RCS being dominant part and erection commissioning being ancillary part, thus, the rate of tax applicable to this composite supply shall be the rate applicable on the principal supply, i.e. 5%.
Robotic Cleaning System (RCS) is classified under HSN code 8479 and also qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no.1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to GST @ 5%.
Authority for Advance Ruling — Rate of tax Robotic Cleaning System – The applicant engaged in the business of designing, ‘supplying and installation of solar powered Robotics Cleaning System for cleaning photovoltaic solar panel arrays in solar parks. The Applicant sought an advance ruling as to whether the Robotic Cleaning System merits Classification chapter heading 8479 and also qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no.1/ 2017 Integrated Tax (Rate) dated 28 June 2017 and liable to GST @ 5%; whether the supply of RCS along with provision of ancillary services, erection and commissioning services) by the Applicant can be construed as a Composite supply as per Section 2(30) of the CGST Act, if yes whether the principal supply in case of a Composite Supply can be said to be supply of RCS, chargeable to GST, at the rate determined in terms of Point (a) above.
Held that:- The Hon’ble Authority ruled that the Robotic Cleaning System merits Classification chapter heading 8479 and also qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no.1/ 2017 Integrated Tax (Rate) dated 28 June 2017 and liable to GST @ 5%. Further, in the instant case, there being two supplies, one of supply of goods i.e. “robotic cleaning systems” and other of erection and commissioning of same. They both are being naturally bundled, with supply of RCS being dominant part and erection commissioning being ancillary part, thus, the rate of tax applicable to this composite supply shall be the rate applicable on the principal supply, i.e. 5%.