2019 (4) TMI 1822

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....by: Sh. Amar Pratap Singh, Advocate alongwith Sh. Ankit Awal, CA. Order under Section 101 of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017. The present appeal has been filed under Section 100 (1) of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and the HGST Act re....

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....and complete erection and commissioning of solar power generating system will result into 'Composite Supply' as defined in Section 2(30) of the Central Goods and Services Tax Act, 2017? 2. In case the supply of SPGS is treated as 'Composite Supply, whether supply of PV Modules/lnverters or any other supply covered under Chapter Heading 84,85 or 94 of Central Tax Notification will be treat....

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....ransaction constitutes a composite supply of SPGS and Taxable @ 5%. B. Proposed contracts for supply and installation of SPGS are not works contract as defined under section 2(119) of CGST Act. C. Issue regarding movability/immovability of property after erection/installation has been settled under the erstwhile central excise regime. D. Impugned ruling is a non-speaking....

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....19 because of the amendment brought in by the Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018. The State of Haryana vide Notifications dated 31.12.2018 has brought similar notifications in the HGST Act, 2017 as has been done in the Central Goods and Services Tax Act, 2017. We have heard the counsel of the appellant in detail and have perused the record of this case thoroughly. T....