Sterling And Wilson Private Limited Vs Joint Commissioner
Date: January 10, 2025
Subject Matter
Solar power project is a 'composite supply' and a moveable property, attracting 5% GST
Summary
In this legal dispute, the petitioner, involved in setting up Solar Power Plants, had been paying GST at a rate of 5%. When the petitioner claimed a refund invoking Section 54 due to higher input tax rates, the claim was rejected, prompting a reasses…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri N. Govind Reddy, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner, who is engaged in the business of setting up of Solar Power Plants, had been paying GST @ 5% of its turnover. As the rate of GST on the inputs, obtained by the petiti…