Case Law Details
Case Name : In re M/s Premier Solar Systems (P) Limited (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 15/2018-19
Date of Judgement/Order : 23/01/2019
Related Assessment Year :
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 ‘composite supply’ and the applicability of GST rate’
Supply in question would be treated as “composite supply”.
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very clear and good article easy to understand. Thank you