https://www.taxtmi.com/caselaws?id=367597 The Authority for Advance Ruling (AAR) determined that the supply, installation, commissioning, and maintenance of Solar Water Pumping Systems constitute a works contract, not qualifying as the supply of a "Solar Power Generating System." The transaction cannot be divided into separate contracts for supply and services, and separate billing for goods and services is not allowed. Consequently, the works contract service is subject to an 18% GST rate under the IGST Act or 9% each under the CGST and SGST Acts, totaling 18%. en-us Sat, 18 Aug 2018 00:00:00 +0530 Mon, 03 Mar 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367597 The Authority for Advance Ruling (AAR) determined that the supply, installation, commissioning, and maintenance of Solar Water Pumping Systems constitute a works contract, not qualifying as the supply of a "Solar Power Generating System." The transaction cannot be divided into separate contracts for supply and services, and separate billing for goods and services is not allowed. Consequently, the works contract service is subject to an 18% GST rate under the IGST Act or 9% each under the CGST and SGST Acts, totaling 18%. Case-Laws GST Sat, 18 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367597