Solar Power Plant Installation Deemed Works Contract: 12% and 18% IGST Applied Based on Goods and Services Ratio
Case-Laws
GST
The AAR determined that supply, design, installation, testing, and commissioning of grid-connected rooftop solar power plants constitute a composite works contract involving immovable property. The ruling established a bifurcated tax treatment: 12% IGST on 70% of the gross value (representing goods component) and 18% IGST on 30% of the gross value (representing
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