Case LawGUJ/GAAR/R/34/2021
Greenbrilliance Renewable Energy LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 30, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
GST on subsidized goods supplied under the rooftop solar project
Summary
1. Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project? The taxable Value on Tax invoice issued to the Customer shall be arrived after deduct…
Judgement
The applicant, M/s. Greenbrilliance Renewable Energy LLP, supplies solar photovoltaic panels and Solar EPC services. The applicant is empanelled as channel partner to execute the solar rooftop system in Gujarat under the Surya Gujarat Yojna 2019-20 and 2020-21: “Empanelment of Agencies for Design, Supply, Installation, testing & commissioning of Grid connected Rooftop Solar Photovoltaic…