AAR Ruling on Reduction of Subsidy from taxable value of solar system

In Re Greenbrilliance Renewable Energy LLP (GST AAR Gujarat) A) Whether subsidy amount is to be reduced for arriving at the taxable value of the solar system from the system price declared by the Nodal agency? And the GST liability shall be on the taxable value calculated after subtracting the subsidy amount from the system price? The taxable Value on Tax invoice issued to the Customer shall be arrived after deducting the subject Subsidy from ‘System Cost’ and GST liability is on the Taxable Value. (B) What will be the implication of sub-section (2) of Section 17 if the taxable val...