https://www.taxtmi.com/caselaws?id=361639 AAR Andhra Pradesh ruled on GST classification for solar power generating systems under various contract structures. For turnkey EPC contracts including civil works, procurement, and commissioning, the 5% concessional rate under Entry 234 does not apply. For supply contracts where assembly/commissioning is separate, goods qualify for 5% rate if they constitute solar power generating system devices/parts, while services attract rates per Notification 11/2017. When third parties handle installation, goods suppliers can claim 5% rate subject to eligibility conditions. Balance of Plant contracts constitute composite supply with services as principal supply, attracting 18% tax under Entry 25 (Heading 9987). Assembly/commissioning contracts fall under Heading 9987 at 18%, not SAC 9954. Time of supply follows Section 31(4) read with Section 12(2) of CGST/SGST Act. en-us Tue, 08 May 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361639 AAR Andhra Pradesh ruled on GST classification for solar power generating systems under various contract structures. For turnkey EPC contracts including civil works, procurement, and commissioning, the 5% concessional rate under Entry 234 does not apply. For supply contracts where assembly/commissioning is separate, goods qualify for 5% rate if they constitute solar power generating system devices/parts, while services attract rates per Notification 11/2017. When third parties handle installation, goods suppliers can claim 5% rate subject to eligibility conditions. Balance of Plant contracts constitute composite supply with services as principal supply, attracting 18% tax under Entry 25 (Heading 9987). Assembly/commissioning contracts fall under Heading 9987 at 18%, not SAC 9954. Time of supply follows Section 31(4) read with Section 12(2) of CGST/SGST Act. Case-Laws GST Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361639