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Benefit of reduced tax rate not available to Evacuated Tube Collector and shall continue to be taxed at 18% GST

January 9, 2019[2019] 101 taxmann.com 141 (AAR - KARNATAKA)
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IGST : Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but as it does not generate electricity at any stage it cannot be construed as either Solar Power based device or part thereof and, therefore, ETC is not covered under SL. No. 234 of Schedule-I of Notification 01/2017-Integrated Tax (Rate) dated 28-6-2017, effective from 1-7-2017, & hence not entitled for concessional rate of 5 per cent IGST

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