Tata Power Renewable Energies Limited Vs Union of India
Date: April 28, 2026
Subject Matter
Supply of solar power generating systems subject to a 70:30 apportionment mechanism
Summary
The High Court has allowed the writ petition, setting aside an assessment order that levied 18% GST on the composite supply of solar power generating systems. The Court held that such supplies are subject to a 70:30 apportionment mechanism as per spe…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri Kumar Visalaksh, learned counsel appearing on behalf of the Sri Doddala Prudhvi Teja, learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner is in the business of supply of Solar Power Generating Systems and Solar Power-based Devices…