What is the GST rate applicable to parts required for the manufacture of a Solar Power Generating System?

Last updated: 23 April 2021
Quick Summary
This ruling clarifies the GST rate applicable to Solar HT XLPE & LT XLPE Cables when supplied as parts for the manufacture of Solar Power Generating Systems. The Gujarat Authority for Advance Ruling determined that these cables, essential for the functioning of such systems, attract a GST rate of 5%. This decision aims to provide clarity for manufacturers and project authorities involved in the solar energy sector.

Court :
Gujrat AAR

Brief :
The applicant M/s. Apar Industries ltd. located at Plot No.189/P1, GIDC Road, Tal.Umbergaon, Valsad (Dist.), Gujarat-396171 AND Survey No.82/2P,88,861/1, 862/1, 863/1, Khata No.1932, Manekpur Road, Khatalwada, Valsad-396120. (having correspondence address at 12/13, Jyoti Wire House, 23A, Shah Industrial Estate, Off.Veera Desai Road, Andheri(West), Mumbai) are manufacturers and suppliers of various goods such as Power/Electric cables, House wire cables, Marine/pressure tight cables and non-pressure tight cables, Solar DC cables, XLPE(HT/LT) cables etc. falling under Chapter Heading No.8544 of the Customs Tariff Act.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/03/2021

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1999
(Excl. of GST ₹359)

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3499
(Excl. of GST ₹629)

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