Case Law Details
In Re Giriraj Renewables Private ltd. (GST AAAR Karnataka)
The AAAR modified the ruling rendered by the AAR to the extent of supply of the PV module is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the supply of Services, Errection, Installation and Commissioning of the solar Power Plant. The tax liability on this portion of the contract in question (other than PV Module) which is treated as “composite supply” where in the rate applicable to the dominant nature of the supply will prevail.
Also Read AAR Ruling- EPC contract for installation of solar plants not a composite supply & taxable at 5% GST
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KARNATAKA
At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act, 2017) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the KGST Act.
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