https://www.taxtmi.com/caselaws?id=389114 The activities carried out by the applicant under three contracts for the establishment of a Solar PV Power Project were deemed a Composite Supply by the Authority for Advance Ruling (AAR). The supply was classified as a works contract attracting an 18% GST rate under entry no. (ii) of S. No. 3 of Notification No. 11/2017-Central Tax (Rate). The AAR ruled that the 5% GST rate for solar modules alone was not applicable due to the overall classification of the supply as a works contract. The amended rates effective from 01.01.2019 were confirmed as applicable in determining the taxation for Solar Power Plant Projects. en-us Mon, 27 May 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389114 The activities carried out by the applicant under three contracts for the establishment of a Solar PV Power Project were deemed a Composite Supply by the Authority for Advance Ruling (AAR). The supply was classified as a works contract attracting an 18% GST rate under entry no. (ii) of S. No. 3 of Notification No. 11/2017-Central Tax (Rate). The AAR ruled that the 5% GST rate for solar modules alone was not applicable due to the overall classification of the supply as a works contract. The amended rates effective from 01.01.2019 were confirmed as applicable in determining the taxation for Solar Power Plant Projects. Case-Laws GST Mon, 27 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389114