https://www.taxtmi.com/caselaws?id=790961 The amended GST notifications for solar power generating systems apply a 70:30 valuation mechanism, under which 70% of the consideration is treated as goods taxable at 5% and 30% as services taxable at 18%. The goods and services entries, read with their explanations, operate together to cover erection, procurement and commissioning contracts, and separate invoicing does not by itself alter the contractual character of the supply or take it outside the notified scheme. An assessment that levies 18% on the entire turnover without first bifurcating the value of goods and services is not sustainable, and the supplier remains entitled to the notified 70:30 treatment. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790961 The amended GST notifications for solar power generating systems apply a 70:30 valuation mechanism, under which 70% of the consideration is treated as goods taxable at 5% and 30% as services taxable at 18%. The goods and services entries, read with their explanations, operate together to cover erection, procurement and commissioning contracts, and separate invoicing does not by itself alter the contractual character of the supply or take it outside the notified scheme. An assessment that levies 18% on the entire turnover without first bifurcating the value of goods and services is not sustainable, and the supplier remains entitled to the notified 70:30 treatment. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790961