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Solved Queries

Ques: what is HSN code of solar submersible pump and what rate of tax applicable on it?

Ans:The GST rate applicable to solar submersible pumps is contingent upon the nature of supply and the manner in which the components are structured and invoiced.

1. When Supplied as a Standalone Solar Submersible Pump (Solar-Powered Device) be marketed as a renewable energy device.- 12% -8413
2. When Supplied as a Package with Other Goods (e.g., solar panels, controller, etc.) – rate has to be checked case to case
There are various Advance Rulings related to this having different views. 
 
Relevant AAR for reference – 
 
1. IN RE: M/S AASTHA TRADERS Case No.- UP ADRG 30/2023 dated 25.08.2023. – UP AAR
When supplying solar-driven submersible pumps along with other components like solar panels and controllers as a single package, the supply is treated as a mixed supply, and therefore, the highest GST rate among the components is applicable (typically 18% for pumps or controllers).  
 
2. VERSA DRIVES PRIVATE LIMITED Case No. ORDER No. 17|AAR/2O22 DATED: 31.O3.2O22     – Tamil Nadu AAR
The AAR classified a solar submersible pump under the category of “solar power-based devices”, eligible for a concessional GST rate of 12%, falling under HSN 8413.
The GST rate on solar submersible pumps depends on how the supply is structured.
Note: This is only for information purpose and not be treated as a legal opinion, as GST classification is fact-specific.

Ques:MATERIAL SENT FOR JOB WORK FROM DELHI TO DELHI THEN DELHI JOB WORKER SHIFTS TO NOIDA UP. HE WANT TO SHIFT JOB WORK MATERIAL AT NOIDA UNIT FOR JOB WORK. PLEASE LET ME KNOW TAX IMPLICATIONS.

Ans: Material from one job worker to another can be sent on the basis of delivery challan and e-way bill.

Ques: X ( Private Limited Company ) bought a piece of land from Y, ( Private Limited Company ) through registered conveyance deed. Consideration agreed in the form of Rs. xxxxx and Allotment of Flats ( Designated Area ) in the said land to Y.
1. Whether GST is payable on the allotment of designated area (Flats) given to Y as a consideration for the conveyance of the Land.
2. If GST is applicable on the said transaction, what will be the time / due date to discharge the GST Liability.
3. Yesterday, Taxo published Article in its portal regarding the case law of- In the High Court of Judicature at Bombay nagpur bench at Nagpu, writ petition No. 7135 of 2024- M/s Shrinivasa Realcon Private Limited vs. Deputy Commissioner Anti Evasion Branch, CGST & Central Excise Nagpur & Others- That GST is not applicable on the FSI Transfer
Weather the said case law applicable in our case also, and GST is not applicable in our case.

Ans: In case we are paying stamp duty for purchase of land then that activity will be outside GST ambit. At the same time if consideration is given in kind then as barter system the taxability of flats so given will be there at the time of consideration received I.e on acquisition of land itself. Rate of tax will be 5% without ITC benefit.

Caution: The above opinion is framed based on the limited information available and merely a personal opinion. We will not be responsible for any damage or loss in whatever manner consequent to any action taken on the basis of any content of this opinion. We suggest you take a detailed opinion for better clarity based on extensive information and research thereof.

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