Sunshell Power ., In re

Date: May 7, 2025

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Tanisha Dutta, Jaydip Kumar Chakrabarti
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Subject Matter

Contract for erecting, commissioning, and installing a rooftop solar power plant for Indian Railways is a composite supply

Works ContractMixed SupplyComposite SupplyPrincipal Supply

Summary

In the case at hand, the applicant, involved in the solar energy sector, sought an advance ruling regarding the taxation of a contract for erecting, commissioning, and installing a rooftop solar power plant for Indian Railways. The applicant's questi…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING WEST BENGAL  A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‗the GST Act‘), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Secti…

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