18% GST on Solar Power Plants: AAAR (Maharashtra)

The Appellate Authority for Advance Ruling ( AAAR )Maharashtra, on September, upheld the order of the AAR that in the case of separate contracts for supply of goods and services for solar power plant, there would be a cumulative consideration as ‘works contract’ and hence the rate of tax would be 18% under IGST and an aggregate of 18% of CGST and SGST. The applicant M/s Fermi Solar…