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    <title>2021 (1) TMI 540 - AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>The ruling affirmed that the supply of Solar Power Generating System (SPGS) along with other goods and services in the EPC contract is classified under specific notifications, with 70% of the gross consideration attracting 5% GST and the remaining 30% attracting 18% GST. This clarification ensures that the concessional GST rate applies to the supply portion of the contract while the service portion is taxed at the standard rate, resolving disputes and providing clarity on the taxability of such composite supplies.</description>
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      <description>The ruling affirmed that the supply of Solar Power Generating System (SPGS) along with other goods and services in the EPC contract is classified under specific notifications, with 70% of the gross consideration attracting 5% GST and the remaining 30% attracting 18% GST. This clarification ensures that the concessional GST rate applies to the supply portion of the contract while the service portion is taxed at the standard rate, resolving disputes and providing clarity on the taxability of such composite supplies.</description>
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