GST on Solar Projects: 70% Value as Goods for 5% Tax on Rooftop Plants and Irrigation Systems.

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Full Text of the Document

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....The supply of goods along with design, erection, commissioning & installation of the same while supply of “solar rooftop power plant and solar irrigation water pumping systems” shall be treated as ‘composite supply’ and the 70% of the gross value shall be the value of supply of said goods attracting 5% GST rate.....