1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to Goods and Services Tax @ 5%? Further, what would be the most appropriate 4-digit HSN classification under which Robotics Cleaning System (‘RCS’) should be classified, for Goods and Services Tax (‘GST’) purposes.
2. Whether the supply of RCS along with provision of ancillary services (i.e. installations, erection and commissioning services) by the Applicant can be construed as a Composite supply as per Section 2(30) of the Central Goods and Services Act, 2017? If yes, whether the principal supply in case of a Composite Supply can be said to be supply of RCS, chargeable to GST, at the rate determined in terms of Point (a) above?
