2026 (3) TMI 721

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....ercial Tax, Y N Vivekananda. ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO Heard Sri V. Sridharan, the learned Senior Counsel appearing for the petitioner, Smt. Santhi Chandra, learned Standing Counsel for CBIC, the learned Government Pleader for Commercial Taxes and Sri Y.N. Vivekananda, learned counsel appearing for the respondents. 2. The petitioner is involved in the business of executing contracts for the purpose of supply of Solar Power Generating Systems and operation and maintenance of such services. It is a registered person under the GST Act. The petitioner had suffered an order of assessment, dated 27.11.2024, for the period April 2018 to March, 2020. The contention of the petitioner, has been that the petitioner h....

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.... No.234 of Schedule -I. In this explanation, it was stated that goods relating to the entries in Sl.No.234, including Solar Power Generating Systems, supplied, by any supplier, along with other supplies of goods or services would be taxed by assuming 70% of the gross consideration to be towards supply of goods and the remaining 30% of the gross consideration to be treated as value of taxable service. The learned Senior Counsel would contend that in such circumstances, 70% of the gross consideration received by the petitioner would have to be treated as supply of goods taxable @5% and the remaining 30% of the gross consideration to be treated as supply of services taxable at 18%. He would contend that this would average out to 8.9% of the en....

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....ased devices or solar power generating system in the course of E.P.C services. The learned standing counsel would also contend that nothing further can be considered in this regard, without dealing with the finding of the 3^rd respondent, that the transaction in question is a works contract relating to immoveable property which would be exigible to tax at the rate of 18%. 9. The aforesaid contention of the learned Standing Counsel cannot be accepted for various reasons. Entry No.234 of Schedule-I in Notification No. 1/2017, dated 28.06.2017, states that fixation of 2.5% CGST and 2.5% SGST as the applicable rate in relation to the supply of solar power based devices and solar power generating systems including their parts. The explanation....