{"id":71638,"date":"2025-05-23T08:46:12","date_gmt":"2025-05-23T03:16:12","guid":{"rendered":""},"modified":"2025-05-23T08:46:12","modified_gmt":"2025-05-23T03:16:12","slug":"solar-power-plant-installation-deemed-works-contract-12-and-18-igst-applied-based-on-goods-and-services-ratio","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71638","title":{"rendered":"Solar Power Plant Installation Deemed Works Contract: 12% and 18% IGST Applied Based on Goods and Services Ratio"},"content":{"rendered":"<p>Solar Power Plant Installation Deemed Works Contract: 12% and 18% IGST Applied Based on Goods and Services Ratio<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88678\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solar Power Plant Installation Deemed Works Contract: 12% and 18% IGST Applied Based on Goods and Services RatioCase-LawsGSTThe AAR determined that supply, design, installation, testing, and commissioning of grid-connected rooftop solar power plants const<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71638","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71638"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71638\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}