Uttarakhand AAR Says Solar Modules and Components to Attract 5% GST, Others Disagree

The Authority of Advance Ruling (AAR) for the state of Uttarakhand has ruled that the supply of solar inverter, controller, battery, and solar panels fall under the definition of ‘solar power generating system’ and therefore the applicable rate of Goods and Services Tax (GST) on supply of these items will be five percent and treated as ‘composite supply’. The AAR branch of Uttarakhand was respondi…