Solar EPC Contracts Taxable at 8.9% Under GST Notifications: AP HC

Vikram Solar Limited Vs Commissioner of Central Tax (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed a writ petition challenging a GST assessment order relating to execution of contracts for supply, installation, and operation of solar power generating systems for the period April 2018 to March 2020. The petitioner, a registered GST assessee, contended that its contracts involved supply of solar power generating systems and related parts, which were taxable at a concessional rate of 5% under the relevant GST notification, treating the supply as a composite supply of goods and ...