https://www.taxtmi.com/caselaws?id=376814 The case involved determining whether the supply of solar rooftop power plants and solar irrigation water pumping systems, inclusive of design, erection, commissioning, and installation, constituted a 'composite supply' under GST regulations. The Assistant Commissioner, SGST, confirmed that both supplies qualified as 'composite supplies' with the service portion comprising less than 10% of the total cost. Consequently, a GST rate of 5% was applicable as per relevant notifications. The ruling categorized the supplies as 'Solar Power Generating Systems' and specified the GST rates for goods and services within the composite supply. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376814 The case involved determining whether the supply of solar rooftop power plants and solar irrigation water pumping systems, inclusive of design, erection, commissioning, and installation, constituted a 'composite supply' under GST regulations. The Assistant Commissioner, SGST, confirmed that both supplies qualified as 'composite supplies' with the service portion comprising less than 10% of the total cost. Consequently, a GST rate of 5% was applicable as per relevant notifications. The ruling categorized the supplies as 'Solar Power Generating Systems' and specified the GST rates for goods and services within the composite supply. Case-Laws GST Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376814