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2019 (9) TMI 692 - AAR - GSTClassification of goods - rate of GST - solar LED Torch, used generally in agriculture/ rural area - torch is having solar panel input socket, but provided without solar charging panel - Concessional rate of GST - Sr.No.234 of Schedule-I to Notification No.01/2017-CT(Rate) dtd.28.06.2017. HELD THAT:- The product in question is essentially a Rechargeable LED Torch Light (as also mentioned on the packing of the product provided by the applicant). It comes equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose. The product, thus, unquestionably merits classification under 85131010 of the GST Tariff. Whether the product can be brought under the ambit of ‘Solar Powered Device’ in order to make it eligible for concessional rate of tax @5% in terms of Serial Number 234 of Schedule-I of Notification no.01/2017-CT(Rate) dtd.28.06.2017 and concurrent notification issued by the State Tax? - HELD THAT:- The product in question i.e. Rechargeable LED Torch, though essentially and primarily rechargeable through an AC adapter, also has mechanism which can be put to use for charging through solar power. The product is provided with a socket and a 5-meter long cable for the purpose, and in some cases a solar panel is also supplied with the product. While the product is also having capability and facility of being charged through solar power, it remains a fact on record that the product is essentially and predominantly made to be charged through AC adapter. Thus, we find the argument of the applicant a bit too overstretched to call it and classify it as Solar Based Devise. In the instant case, we do not find any ambiguity in the GST legislation in as much as it clearly provides concessional rate of tax to ‘Solar power based devices’ being ‘Renewable energy devices’. The applicant have made a vague and vain attempt to get their product within the ambit of ‘Solar power based devices’, while as we have already discussed above, the product merely provides solar power as an alternate source to predominantly AC power sourced device. We also find it interesting to note that even the packing of the impugned product does not intend to describe it as solar power based device. That being the case we find the argument of the applicant outlandish and arbitrary and a weak attempt to avail concessional rate. Thus, the product Nano Rechargeable LED Torch Light is classifiable under Chapter Head 8513 presently attracting GST @18% - the product in the question will not be entitled to concessional rate of GST @5% under Sr.No.234 of Schedule-I to Notification No.01/2017-CT(Rate) dtd.28.06.2017 as the same is not a ‘Solar Based Device’.
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