Andhra Pradesh High Court Rules Solar Projects Liable for 5% GST

The Andhra Pradesh High Court has held that a solar power project does not qualify as a ‘works contract’ taxable at 18% goods and services tax (GST); instead, it is a ‘composite supply’ and a moveable property, attracting 5% GST. Under the GST Act, ‘composite supply’ means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or a…