1) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%?
2) Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system?
3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors?
States/UT
Order No. & Date
GST-ARA-03/2017/B- 07 Mumbai, dt. 03.03.2018
Order date
03-03-18
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Category
97(2) (e)
Year