AAAR modifies ruling on GST on solar power plant Installation

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 wil...