TaxTMI 
TaxTMI 
Kindly guide applicability of GST rate on supply, installation, testing and commissioning of solar illumination work and also applicable respective SAC And HSN code.
Applicable GST rate on supply, installation, testing and commissioning of solar illumination work
23 Apr 2020 
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GST on solar systems: components may get concessional goods treatment while installation services attract standard service rate.
Contracts combining supply of solar equipment and related installation/commissioning are analysed as composite supplies or works contracts, requiring apportionment between goods classified as solar power generating system items eligible for concessional goods treatment and services comprising installation, testing and commissioning classifiable under electrical installation or installation services SACs. Specific HSN headings apply to inverters, controllers, batteries and PV modules, while mounting structures are classifiable under metal structure headings. Determination of principal supply, immovable property character and factual contract terms governs final rate applicability; advance ruling is recommended where uncertainty persists. (AI Summary)
Contracts combining supply of solar equipment and related installation/commissioning are analysed as composite supplies or works contracts, requiring apportionment between goods classified as solar power generating system items eligible for concessional goods treatment and services comprising installation, testing and commissioning classifiable under electrical installation or installation services SACs. Specific HSN headings apply to inverters, controllers, batteries and PV modules, while mounting structures are classifiable under metal structure headings. Determination of principal supply, immovable property character and factual contract terms governs final rate applicability; advance ruling is recommended where uncertainty persists. (AI Summary)