Applicable GST rate on supply, installation, testing and commissioning of solar illumination work

[Ranjit Samal]

Kindly guide applicability of GST rate on supply, installation, testing and commissioning of solar illumination work and also applicable respective SAC And HSN code.

AI Summary

Clarifying GST Rates for Solar Illumination Projects: 70% Goods at 5%, 30% Services at 18%, Works Contract at 18% A discussion on the applicable GST rate for the supply, installation, testing, and commissioning of solar illumination work involves multiple participants. The primary concern is determining the GST rate and the respective SAC and HSN codes. It is noted that 70% of the project value is considered as goods taxable at 5%, while 30% is considered as services taxable at 18%. The discussion also touches on whether the work falls under 'Works Contract Service' with an 18% GST rate. Participants suggest consulting advance rulings for further clarification and discuss the classification of services under SAC codes, emphasizing the complexity of defining the principal supply in composite contracts.