Case LawAdvance Ruling No. RAJ/AAR/2018 -19/19
Frizo India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- September 24, 2018
- Type:
- Advance Ruling
Subject
Supply of Solar Power Generating System is a works contract and attracts 18% GST
ClassificationWorks Contract
Summary
The applicant stated that installation of solar power generating system which is affixed to Earth is not of any immovable property and so cannot be considered as supply of composite works contract attracting GST rate of 18%. However the AAR ruled tha…
Judgement
1 The present application for advance ruling has been filed to seek decision on the rate of GST applicable on the installation of solar power generating system. 2. M/s. Frizo India Private Limited (hereinafter referred to as the “Applicant”) is engaged in supply of solar power generating system and its installation at the site. The applicant submitted that the solar power generat…