Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The AAR determined that supply, design, installation, testing, and commissioning of grid-connected rooftop solar power plants constitute a composite works contract involving immovable property. The ruling established a bifurcated tax treatment: 12% IGST on 70% of the gross value (representing goods component) and 18% IGST on 30% of the gross value (representing services component). The decision hinged on the permanent nature of the solar installation, interpreting it as inseparably attached to the earth, thus qualifying as a works contract under GST regulations. The tax calculation is based on the total gross consideration charged by the supplier.
The AAR determined that supply, design, installation, testing, and commissioning of grid-connected rooftop solar power plants constitute a composite works contract involving immovable property. The ruling established a bifurcated tax treatment: 12% IGST on 70% of the gross value (representing goods component) and 18% IGST on 30% of the gross value (representing services component). The decision hinged on the permanent nature of the solar installation, interpreting it as inseparably attached to the earth, thus qualifying as a works contract under GST regulations. The tax calculation is based on the total gross consideration charged by the supplier.
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