https://www.taxtmi.com/caselaws?id=422271 The AAAR-Rajasthan ruled on GST classification for solar water pumping systems. The authority determined that supply of complete solar water pumping systems with installation constitutes composite supply under Section 2(30) CGST Act, 2017, not mixed supply. The system qualifies as solar power-based device under entry 234 of Notification 01/2017. GST rate applicable: 8.9% effective rate until 30.09.2021 (5% on goods at 70% value, 18% on services at 30% value), increased thereafter due to goods rate rising from 5% to 12% post-30.09.2021 amendments. en-us Tue, 11 Jan 2022 00:00:00 +0530 Thu, 03 Apr 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422271 The AAAR-Rajasthan ruled on GST classification for solar water pumping systems. The authority determined that supply of complete solar water pumping systems with installation constitutes composite supply under Section 2(30) CGST Act, 2017, not mixed supply. The system qualifies as solar power-based device under entry 234 of Notification 01/2017. GST rate applicable: 8.9% effective rate until 30.09.2021 (5% on goods at 70% value, 18% on services at 30% value), increased thereafter due to goods rate rising from 5% to 12% post-30.09.2021 amendments. Case-Laws GST Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422271