AAR : ‘Evacuated Tube Collector’ not Solar Power based device or part thereof, denies concessional rate

Karnataka AAR holds that Evacuated Tube Collector (ETC)/Vaccum Tube Collector (VTC), part of solar water heater system, is not entitled for concessional rate of 5% under Sl. No. 234 of Schedule-I of Notification No. 1/2017- Integrated Tax (Rate); States that in order to claim concessional rate, product must satisfy two conditions i.e. (i) it must fall under Chapter 84 or 85 and (ii) must be solar power based device or part thereof; Opines that as solar water heater and system...