GST on Solar Projects Cannot Be Taxed at Flat 18% Due to 70:30 Rule: AP HC

Tata Power Renewable Energies Limited Vs Union of India (Andhra Pradesh High Court) The Andhra Pradesh High Court examined the validity of a tax demand raised against a taxpayer engaged in supplying solar power generating systems along with associated services such as design, installation, and maintenance. The dispute centered on the applicable GST rate for such supplies. Under Notification No. 1/2017 and Notification No. 11/2017, as amended, a specific valuation mechanism was introduced through explanations providing that, in cases involving combined supply of goods and services for solar pow...