https://www.taxtmi.com/caselaws?id=418790 The AAR held that individual components of a solar water pumping system attract different GST rates: solar panels and pumps at 5% under entry 234 as solar power devices, while controllers and structures attract 18% GST. When supplied as a complete system with installation, commissioning and maintenance, the entire supply constitutes a works contract service under Section 2(119) of CGST Act 2017, attracting 18% GST under notification 11/2017. The ruling clarified that mixed supplies attract the highest applicable rate among constituent goods. en-us Fri, 03 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418790 The AAR held that individual components of a solar water pumping system attract different GST rates: solar panels and pumps at 5% under entry 234 as solar power devices, while controllers and structures attract 18% GST. When supplied as a complete system with installation, commissioning and maintenance, the entire supply constitutes a works contract service under Section 2(119) of CGST Act 2017, attracting 18% GST under notification 11/2017. The ruling clarified that mixed supplies attract the highest applicable rate among constituent goods. Case-Laws GST Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418790