23On careful consideration of the abovementioned entries of the said notifications, we find that the Solar Energy based bore well water pumping system (hereinafter also referred to as “the System”) deserve classification under entry No. 234 of the Notification No. 01/2017-Central Tax (Rate) as ‘Solar Power based devices’ . The Appellant has contended that benefit of Notification Nos. 24/2018-Central Tax(Rate) and 27/2018- Central Tax(Rate) inserting ‘Explanation’ in the entry No. 234 ibid and inserting entry No. 38 ibid respectively should be available to them . After going through the amended entries 234 and 34 ibid , we find that the benefit is available only when the Solar Power based devices’ i.e. the System is supplied along with other goods and Services , one of which being a taxable service specified in the entry7 at S. No. 38 ibid . We find that a standard Solar Energy based bore well wrater pumping system comprises SPV panels, Structures, Storage tank, Controller, Pipe and Cables. The Appellant is also adding De-fluoridation unit (DFU) and also accomplishing the task of installation, commissioning, operation and maintenance of the System including DFU. DFU qualifies for other goods while Installation and Commissioning of the System are the Services which are not only taxable but are also being provided in relation to setting up of the System , a requirement of the ‘Explanation’ to entry No. 234 ibid and entry7 N0.38 ibid. Thus, we find that the condition precedent to availment of the benefit of these entries i.e. “supply of other goods and Services also, one of which should be a taxable service specified in the entry7 No. 38 ”, stands fulfilled .
