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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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GST : Evacuated Tube Collector used in Solar water heater is not Solar Power based device and, therefore, is not entitled to concessional rate of 5 per cent IGST in terms of Notification No. 1/2017 - Integrated Tax (Rate), dated 28-6-2017

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