Supply of solar generating power station is composite supply: Andhra Pradesh HC

Sterling And Wilson Private Limited Vs Joint Commissioner and Others (Andhra Pradesh High Court) Andhra Pradesh High Court held the supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Accordingly, appeal allowed GST @5% is leviable on the same. Facts- The petitioner is engaged in the business of setting up of Solar Power Plants and were paying GST @ 5% of its turnover. As the rate of GST on the inputs, obtained by the petitioner, was higher than the GST rate of finished goods, the petitioner, invoking the provisions of Section 54 of the...