https://www.taxtmi.com/caselaws?id=764600 HC held that the supply of the Solar Power Generating System is a composite supply and not a works contract under the GST Act. The court found the solar modules are not immovable property since they were not attached to the civil foundation for the permanent beneficial enjoyment of that foundation; rather the foundation serves the plant. Consequently the transaction does not fall within Section 2(119)'s definition of works contract, and the petition was allowed. en-us Fri, 10 Jan 2025 00:00:00 +0530 Thu, 16 Oct 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764600 HC held that the supply of the Solar Power Generating System is a composite supply and not a works contract under the GST Act. The court found the solar modules are not immovable property since they were not attached to the civil foundation for the permanent beneficial enjoyment of that foundation; rather the foundation serves the plant. Consequently the transaction does not fall within Section 2(119)'s definition of works contract, and the petition was allowed. Case-Laws GST Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764600