https://www.taxtmi.com/forum/issue?id=116230 Contracts combining supply of solar equipment and related installation/commissioning are analysed as composite supplies or works contracts, requiring apportionment between goods classified as solar power generating system items eligible for concessional goods treatment and services comprising installation, testing and commissioning classifiable under electrical installation or installation services SACs. Specific HSN headings apply to inverters, controllers, batteries and PV modules, while mounting structures are classifiable under metal structure headings. Determination of principal supply, immovable property character and factual contract terms governs final rate applicability; advance ruling is recommended where uncertainty persists. en-us Thu, 23 Apr 2020 23:11:09 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116230 Contracts combining supply of solar equipment and related installation/commissioning are analysed as composite supplies or works contracts, requiring apportionment between goods classified as solar power generating system items eligible for concessional goods treatment and services comprising installation, testing and commissioning classifiable under electrical installation or installation services SACs. Specific HSN headings apply to inverters, controllers, batteries and PV modules, while mounting structures are classifiable under metal structure headings. Determination of principal supply, immovable property character and factual contract terms governs final rate applicability; advance ruling is recommended where uncertainty persists. Discussion-Forum GST Thu, 23 Apr 2020 23:11:09 +0530 https://www.taxtmi.com/forum/issue?id=116230