Court Rules Solar Power System Not a Works Contract Under GST Act, Section 2(119); Not Immovable Property.

Case-Laws – GST – Highlights – The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as th

Court Rules Solar Power System Not a Works Contract Under GST Act, Section 2(119); Not Immovable Property.
Case-Laws
GST
The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as the solar modules are not attached to the civil foundation for permanent beneficial enjoyment. The civil foundation is embedded for beneficial enjoym

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