Classification of goods— The present application has been filed by the applicant, seeking an advance ruling in respect of the following questions.-

PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers (who are into business of manufacturer of Solar Power Generating System or EPC Company setting up a solar power plant) would be classified under:

a) Entry number 234 of Schedule I of Notification No. 1/2017- Central Tax (Rate) (as amended) dated 28 June 2017 liable to CGST at 2.5%?

OR

b) Entry number 395 of Schedule III of Notification No. 1/2017- Central Tax (Rate) (as amended) dated 28 June 2017 liable to CGST at 9%?

 M/s Leoni Cable Solutions (India) Private Limited, the applicant, manufactures and supplies solar cables commonly known as photo-voltaic DC cables (PVDC cables). 

The impugned cables are used between solar modules & inverters in a photovoltaic system and are required to connect solar panel/array and inverters to carry electricity between solar panels and inverters. Applicant states that, the said cables are exclusively used by the manufacturers of Solar Power Generation Systems/(SPGS)/EPC Company, for transmitting Direct current (DC) from PV module in SPGS and cannot be used alternatively since they are specifically designed & tailor made for Solar Based Power Projects.

Held that— The PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers would be classified under Entry number 395 of Schedule III of Notification No. 1/2017- Central Tax (Rate) (as amended) dated 28 June 2017 liable to CGST at 18%.