{"id":75208,"date":"2026-03-14T08:36:57","date_gmt":"2026-03-14T08:36:57","guid":{"rendered":""},"modified":"2026-03-14T08:36:57","modified_gmt":"2026-03-14T08:36:57","slug":"statutory-apportionment-70-30-for-solar-power-systems-yields-a-uniform-8-9-tax-on-gross-consideration-assessments-to-be-recomputed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75208","title":{"rendered":"Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed."},"content":{"rendered":"<p>Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.<br \/>Case-Laws<br \/>GST<br \/>The explanation to Entry No.234 prescribes treating supplies of Solar Power Generating Systems as subject to a statutory 70:30 apportionment between goods and services, producing a uniform effective tax rate of 8.9% on the gross consideration; this apportionment applies even where supplies arise under contracts described as works contracts. The Court set aside the impugned assessment for April 2018-March 2020 and remanded to the Assessing Authority to recompute tax by applying the 70:30 split and 8.9% effective rate on gross consideration and to verify whether correct tax and interest have been paid. The movable\/immovable character of the contracts was left open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=97710\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.Case-LawsGSTThe explanation to Entry No.234 prescribes treating supplies of Solar Power Generating Systems as subject t&#8230;<\/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-75208","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75208","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=75208"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75208\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}