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GIB/UT/EAPRO GLOBAL/28.08.18/AAR-55 View Pdf    View Pdf

Breif Issue :

Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on?
Supply of Solar inverter, controller, battery and panel would be covered under "Solar Power Generating System" as a whole in terms of serial no. 234 Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 when supplied for the said purpose and the applicable GST rate would be 5% and such supply will be treated as composite supply. 

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