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The combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power Generating System. If said items are supply in the assemble form, it will covered under “Solar Power Generating System” and will be treated as composite supply. Accordingly rate prescribed in GST vide Notification no. 01/2017-Central tax (Rate) dated 27.01.2017 will be 12% for “Solar Power Generating System” is applicable. However, if the said items are supplied individually and their value is also shown in the invoice individually, then the said supply will be treated as mixed supply.

Advance Ruling- Classification of Goods- The applicant proposes to be engaged in manufacturing of solar inverter and lead acid battery. Apart from that the applicant will procure solar panel and controller from the open market and there after sell the same as a composite unit to the consumer and to the dealer. He plans to sell this composite unit as solar power generating system.

The applicant has seeks an advance ruling from the Authority of Advance Ruling(GST), Haryana on the following issues :-

Question -1. Whether the solar inverter manufactured by the applicant fall under entry no. 234 of Schedule-I of the Notification 1/2017 - Central tax (rate) dated 28.06.2017?

Question-2. Whether Solar Batteries manufacture by the MNS and sold to the manufactures/trades who further use the same in Solar power plants shall qualify as parts of solar power plants and fall under entry no. 234 of Schedule-I of the Notification 1/2017 -Central tax (rate) dated 28.06.2017?

Question-3. In addition of the above, since we are supplying solar inverter along with solar battery and solar panel together in package, we also seek clarification / ruling that whether said supply in combination will fall under entry no. 234 of Schedule-I of the Notification 1/2017 - Central tax (rate) dated 28.06.2017?

Authority for Advance Ruling, Haryana held that (i) the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power Generating System. If said items are supply in the assemble form, it will covered under “Solar Power Generating System” and will be treated as composite supply. Accordingly rate prescribed in GST vide Notification no. 01/2017-Central tax (Rate) dated 27.01.2017 will be 12% for “Solar Power Generating System” is applicable. However, if the said items are supplied individually and their value is also shown in the invoice individually, then the said supply will be treated as mixed supply.

(ii) As the combination of solar inverter & battery do not make “Solar Power Generating System”, thus the said supply will be treated as mixed supply and rate of GST will be 18%. The rate of GST does not alter whether the supply has been made by the manufacturer or trader.

The combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power Generating System. If said items are supply in the assemble form, it will covered under “Solar Power Generating System” and will be treated as composite supply. Accordingly rate prescribed in GST vide Notification no. 01/2017-Central tax (Rate) dated 27.01.2017 will be 12% for “Solar Power Generating System” is applicable. However, if the said items are supplied individually and their value is also shown in the invoice individually, then the said supply will be treated as mixed supply.

The applicant has seeks an advance ruling from the Authority of Advance Ruling(GST), Haryana on the following issues :-

Question -1. Whether the solar inverter manufactured by the applicant fall under entry no. 234 of Schedule-I of the Notification 1/2017 - Central tax (rate) dated 28.06.2017?