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TaxReply India Pvt Ltd

EAPRO GLOBAL LIMITED
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Mohit Chaudhary
Res. Counsel
Na

Petitioner / Applicant

EAPRO GLOBAL LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Aug 28, 2018
Order No.

07/2018-19

Citation

2018(8) TAXREPLY 223
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ORDER

Note : Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section-99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Eapro Global Ltd, Khasra No. 103 & 104, Salempur Rajputana Industrial Area, Roorkee seeking an advance ruling on following issues: (a) applicability of GST rate on supply of solar inverter (8504), controller (8504), battery (8507) and panels (8541) under “Solar Power Generating System” (8543) as a whole & whether the such supply be called as ‘composite supply or mix supply’. (b) supply of solar inverter & solar panels together will fall unde....

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