Premier Solar Systems (P) Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- January 23, 2019
- Type:
- Advance Ruling
Subject
Supply of goods along with design, erection, commissioning & installation of the 'solar rooftop power plant and solar irrigation water pumping systems' shall be treated as 'composite supply'
Summary
(Q1) Whether the supply of solar rooftop power plant along with design, erection, commissioning & installation is a ‘composite supply’ and the applicability of GST rate’. (i) Supply in question would covered under “Solar P…
Judgement
Note:- Under Section 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2…