GST on supply of solar rooftop power plant along with design, erection

By Editor2 Goods and Services Tax Judiciary January 23, 2019 1 comments

Case Name: In re M/s Premier Solar Systems (P) Limited (GST AAR Uttarakhand)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Uttarakhand, Advance Rulings

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In re M/s Premier Solar Systems (P) Limited (GST AAR Uttarakhand) (a) Whether the supply of solar rooftop power plant along with design, erection, commissioning & installation is a ‘composite supply’ and the applicability of GST rate’. Supply in question would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. (b) Whether the supply of solar irrigation water pumping systems along with design, erection, commissioning & installation is a ‘...

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