Premier Solar Powertech Private Limited

a. Whether supply of turnkey engineering, procurement and construction (EPC) contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act 2017?
b. Whether the supply of 'Solar Power Generating System' is taxable at 5% GST? But the applicant, vide their letter dated 18.08.2021, requested this authority to permit them to withdraw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No.24/2018-Central Tax (Rate) dated 31.12.2018. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejction under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.