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    <title>APPELLATE ADVANCE RULINGS IN GST ON SOLAR PLANTS</title>
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    <description>AAAR decisions characterised contracts for setting up and operating solar photovoltaic plants as works contracts and, where applicable, as composite supplies combining goods and services. Because Schedule II treats works contracts as supply of services, these contractual arrangements are to be taxed under the service-rate provisions of the IGST/CGST/SGST framework. Questions on concessional rates for standalone parts and entitlement of sub-contractors were left open due to absence of supporting documents.</description>
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      <description>AAAR decisions characterised contracts for setting up and operating solar photovoltaic plants as works contracts and, where applicable, as composite supplies combining goods and services. Because Schedule II treats works contracts as supply of services, these contractual arrangements are to be taxed under the service-rate provisions of the IGST/CGST/SGST framework. Questions on concessional rates for standalone parts and entitlement of sub-contractors were left open due to absence of supporting documents.</description>
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