https://www.taxtmi.com/caselaws?id=771328 The AAR, West Bengal ruled that supply, design, installation, testing and commissioning of grid-connected rooftop solar power plants constitutes a composite supply of the nature of works contract under Section 2(119) of the GST Act. The rooftop solar installation was deemed immovable property due to permanent civil structures and grid connectivity. The tax treatment requires bifurcation: 70% of gross consideration attracts 12% IGST (applicable to solar power generator goods) and 30% attracts 18% IGST (applicable to services), based on conjoint reading of Entry 38 of Notification 01/2017 and Entry 201A of Notification 11/2017. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 21 May 2025 12:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771328 The AAR, West Bengal ruled that supply, design, installation, testing and commissioning of grid-connected rooftop solar power plants constitutes a composite supply of the nature of works contract under Section 2(119) of the GST Act. The rooftop solar installation was deemed immovable property due to permanent civil structures and grid connectivity. The tax treatment requires bifurcation: 70% of gross consideration attracts 12% IGST (applicable to solar power generator goods) and 30% attracts 18% IGST (applicable to services), based on conjoint reading of Entry 38 of Notification 01/2017 and Entry 201A of Notification 11/2017. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771328