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In instant case the nature of work is of Erection, Procurement and Commissioning of Solar Generating System which falls under the ambit "Works Contract Services" (SAC 9954) of Notification no. 11/2017 Central Tax (Rate) dated 28 June, 2017 and shall attract 18% rate of tax

Shanti Prime Publication Pvt. Ltd.

Rate of GST — The present application for advance ruling has been filed to seek decision on the rate of GST applicable on the installation of solar power generating system.

Applicant stated that installation of solar power generating system which is affixed to Earth is not of any immovable property and so cannot be considered as supply of composite works contract attracting GST rate of 18%.

Held that— In instant case the nature of work is of Erection, Procurement and Commissioning of Solar Generating System which falls under the ambit "Works Contract Services" (SAC 9954) of Notification no. 11/2017 Central Tax (Rate) dated 28 June, 2017 and shall attract 18% rate of tax under IGST Act, or 9% each under the CGST and SGST Acts, aggregating to 18%.Frizo India Private Limited [2018] 4 TAXLOK.COM 036 (AAR-Rajasthan)