Authority for Advance Ruling — Taxability on Solar Power Generating System – The appellant filed appeal against the Advance Ruling order dated 22.08.2018. The appellant proposed setting up of Solar Power Generating System (SPGS) on a turnkey basis and sought advance ruling as to whether (i) 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 Act; (ii) in case the supply of SPGS is treated as Composite Supply, whether supply of PV Modules/lnverters or any other supply covered under Chapter Heading 84,85 or 94 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, whether the concessional rate of 5% be applicable on the entire of value supply of SPGS. The AAR held that the services of the appellant are covered under the definition of “works contract” mentioned in section 2(119). Being aggrieved with the impugned order the appellant filed the present appeal. The appellant contended that Sr. No. 234 of the Notification No. 1/2017-CT (Rate) dated 28.06.2017 has changed w.e.f. 01.01.2019 by way of Notification No. 24/2018-CT (Rate) dated 31.12.2018 and No. 38 of Notification No. 11/2017-CT (Rate) dated 28.06.2017 has changed w.e.f. 01.01.2019 by way of Notification No. 27/2018-CT (Rate) dated 31.12.2018.
Held that:- The Hon’ble Authority for Advance Ruling held that after issuance of notifications, the facts and circumstances have completely changed w.e.f. 01.01.2019. In the changed facts and circumstances, the advance ruling granted vide Order dated 22.08.2018, is quashed. The applicant may seek fresh Advance Ruling.—Hero Solar Energy Pvt. Ltd., In Re… [2019] 11 TAXLOK.COM 116 (AAAR-Haryana)