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APEX POWERS (ANUPAM VARSHNEY)
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

ABHISHEK CHAUHAN
D.K. VERMA
Pet. Counsel
Anupam Varshney
Abhay Agarwal
Res. Counsel
---

Petitioner / Applicant

APEX POWERS (ANUPAM VARSHNEY)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Sep 17, 2020
Order No.

UP ADRG 65/2020

Citation

2020(9) TAXREPLY 5319
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Apex Powers (Legal Name Anupam Varshney), Hathras, Uttar Pardesh - 204101 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AFIPV1167J1ZX. 2. The applicant is engaged in manufacture of Lead Acid Battery. As per the applicant- (a) these batteries can be used in solar modules, inverter and E-rickshaw. (b) one of their product is solar power generating module which is a combination of solar battery, solar panel, and charge controller. (c) solar power generating system converts solar power into useable AC and DC currents. (d) DC current stored in solar batteries can be directly used into street lights. (e) DC current stored in solar batteries can also be used in daily home appliances by converting DC current into AC current with help of invertors. (f) Government of India has defined solar power generating sy....

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