https://www.taxtmi.com/caselaws?id=367790 AAR Uttarakhand ruled that supply of solar inverter, controller, battery and panels constitutes a composite supply under Solar Power Generating System when supplied for power generation purpose. The entire supply attracts 5% GST (2.5% CGST + 2.5% SGST) as per Notification No. 01/2017-Central Tax (Rate) serial no. 234. The ruling applies to both manufacturers and traders, treating the system as predominant element in composite supply rather than mixed supply with individual component taxation. en-us Tue, 28 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367790 AAR Uttarakhand ruled that supply of solar inverter, controller, battery and panels constitutes a composite supply under Solar Power Generating System when supplied for power generation purpose. The entire supply attracts 5% GST (2.5% CGST + 2.5% SGST) as per Notification No. 01/2017-Central Tax (Rate) serial no. 234. The ruling applies to both manufacturers and traders, treating the system as predominant element in composite supply rather than mixed supply with individual component taxation. Case-Laws GST Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367790