Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as the solar modules are not attached to the civil foundation for permanent beneficial enjoyment. The civil foundation is embedded for beneficial enjoyment of the Solar Power Generating Station itself. The HC relied on the SC judgment in Duncans Industries Limited to distinguish immovable property. The transaction does not qualify as a works contract, and the petition was allowed.
The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as the solar modules are not attached to the civil foundation for permanent beneficial enjoyment. The civil foundation is embedded for beneficial enjoyment of the Solar Power Generating Station itself. The HC relied on the SC judgment in Duncans Industries Limited to distinguish immovable property. The transaction does not qualify as a works contract, and the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
