M/s Utsav Corporation (Legal Name Sapna Gupta), Gurjar Ki Thadi, Jaipur

1. It was held that controller will attract GST at appropriate rate applicable to items of Chapter Heading 8504.     2.  Iron structure designed for use of solar panel is classifiable under Chapter Heading 7308 and neither be classified as solar power based devices nor called as solar power generators and the rate of tax as applicable to such devices or system cannot apply to the iron and steel structures.    3. Supply of different types of goods in bundle on a single invoice is falls under mixed supply and higher rate of tax is applicable.     4. supply of Solar water pumping system alongwith installation, benefit of entry No. 38 of Notification No. 11/2017-CT and entry No. 234 of Notification No. 1/2017-CT is available to appellant.