https://www.taxtmi.com/caselaws?id=787966 The concessional GST rate for solar power generating systems under Notification No. 1/2017-Central Tax (Rate), as amended, applies to supplies involving erection and commissioning of such systems. Where the transaction includes both goods and taxable services, the notified 70:30 apportionment must be applied to determine the taxable value, and the assessment cannot be sustained if it ignores that statutory split. The characterisation of the arrangement as a works contract or composite supply does not displace the notified rate. The tax and interest already paid were left for verification by the assessing authority on fresh assessment. en-us Wed, 03 Dec 2025 00:00:00 +0530 Sat, 14 Mar 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787966 The concessional GST rate for solar power generating systems under Notification No. 1/2017-Central Tax (Rate), as amended, applies to supplies involving erection and commissioning of such systems. Where the transaction includes both goods and taxable services, the notified 70:30 apportionment must be applied to determine the taxable value, and the assessment cannot be sustained if it ignores that statutory split. The characterisation of the arrangement as a works contract or composite supply does not displace the notified rate. The tax and interest already paid were left for verification by the assessing authority on fresh assessment. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787966