The AAAR modified the ruling rendered by the AAR as under:-
1) The supply of the PV module which is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the supply of Services of Errection, Installation and Commissioning of the solar Power Plant.
2)The supply of the remaining portion of the contract in question which involves the supply of balance components and parts of the solar power plant and supply of services of errection, instalation and commissioning of solar power plant is viewed as a composit supply as the supply of goods and services are naturally bundled. The tax laibility on this portion of the contract in question (other than PV Module)which is tremed as "composite supply" will be determined in terms of section 8 of the CGST Act 2017, where in the rate applicable to the dominanat nature of the supply will prevail.