The supply of Solar Power Generating System along with other goods and service of designing, erection, commissioning & installation of the same is classified under SI no. 234 of Notification No.1/2017-Central Tax (Rate) and attracts 5% GST
Classification of supply— In the instant case, applicant is engaged in the business of setting up of Solar Power Generating System (SPGS) on turnkey basis.
applicant has sought a ruling with regard to the following:-
(i) Whether the EPC contract for complete design, engineering, manufacture, procurement, testing inspection and complete erection and commissioning of Solar Power Generating System will result into 'Composite Supply' as defined in Section 2 (30) of the Central Goods and Services Tax Act, 2017?
(ii) In case the supply of SPGS is treated as 'Composite Supply, whether supply of PV Modules/ Inverters or any other supply covered under Chapter Heading 84, 85 or 94 of Central Tax Notification will be treated as 'Principal Supply?'
(iii) In case the principal supply be treated as 'supply of PV Modules/ Inverters' or any other supply covered under Chapter Heading 84, 85 or 94 of Central Tax Notification, whether the concessional rate of 5% be applicable on the entire of value of the contract i.e. supply of SPGS?
Held that—The supply of Solar Power Generating System along with other goods and service of designing, erection, commissioning & installation of the same is classified under SI no. 234 of Notification No.1/2017-Central Tax (Rate) dated 28.6.2017
The supply of goods along with service of designing, erection, commissioning & installation of Solar Power Generating System along with other goods is covered under SI No. 234 of Notification No.1/2017-Central Tax (Rate) dated 28.6.2017
The supply of Solar Power Generating System along with other goods and service of designing, erection, commissioning & installation of the same is classified under SI no. 234 of Notification No.1/2017-Central Tax (Rate) and attracts 5% GST
Classification of supply— In the instant case, applicant is engaged in the business of setting up of Solar Power Generating System (SPGS) on turnkey basis.
applicant has sought a ruling with regard to the following:-
(i) Whether the EPC contract for complete design, engineering, manufacture, procurement, testing inspection and complete erection and commissioning of Solar Power Generating System will result into 'Composite Supply' as defined in Section 2 (30) of the Central Goods and Services Tax Act, 2017?
(ii) In case the supply of SPGS is treated as 'Composite Supply, whether supply of PV Modules/ Inverters or any other supply covered under Chapter Heading 84, 85 or 94 of Central Tax Notification will be treated as 'Principal Supply?'
(iii) In case the principal supply be treated as 'supply of PV Modules/ Inverters' or any other supply covered under Chapter Heading 84, 85 or 94 of Central Tax Notification, whether the concessional rate of 5% be applicable on the entire of value of the contract i.e. supply of SPGS?
Held that—The supply of Solar Power Generating System along with other goods and service of designing, erection, commissioning & installation of the same is classified under SI no. 234 of Notification No.1/2017-Central Tax (Rate) dated 28.6.2017
The supply of goods along with service of designing, erection, commissioning & installation of Solar Power Generating System along with other goods is covered under SI No. 234 of Notification No.1/2017-Central Tax (Rate) dated 28.6.2017