Court :
AAR, Uttar Pradesh
Brief :
The AAR, Uttar Pradesh, in the matter of M/s. R2V2 Technologies Private Limited [Advance Ruling No. UP ADRG 27/23 dated May 08, 2023] ruled that solar home lighting systems are appropriately classifiable under tariff entry 9405 5040 and accordingly will attract GST @ 12%.
Citation :
Advance Ruling No. UP ADRG 27/23 dated May 08, 2023
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