GST on Solar Power Plant Components & Erection: Composite Supply, Rates & Valuation

In re Sunshell Power (GST AAR West Bengal) West Bengal Authority for Advance Ruling (AAAR) has delivered a significant ruling concerning the Goods and Services Tax (GST) implications on Engineering Procurement Construction (EPC) contracts for rooftop solar power plants. The ruling, in the case of M/s SUNSHELL POWER, provides clarity on whether such contracts constitute a composite supply, their classification, applicable GST rates, and valuation methodology. The Case at Hand SUNSHELL POWER, a firm engaged in the renewable energy sector, specifically in the erection, commissioning, and installa...