Solarys Non-Conventional Energy Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 30, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Separate contracts for supply of goods and services for a solar power plant would still constitute a works contract until 31.12.2018
Summary
a) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘Solar Power Generating System’ at 5% and services at 18%. The contract of the applicant is…
Judgement
1. M/s Solarys Non-Conventional Energy Private Ltd., (hereinafter referred to as the ‘Applicant’ or ‘Solarys’), Survey No. 126, Balakkundi Village, Hunagand Taluk, Bagalkote, Bagalkot, Karnataka – 587 101, having GSTIN number 29AACCG8150E1ZN, have filed an application, on 04.12.2017, for Advance Ruling under Section 97 of COST Act, 2017, KGST Act, 2017 86 IGST Act, 20…