AAR : Solar rooftop power plant not ‘works contract’, but composite ‘Solar Power Generating System’ supply

Uttarakhand AAR holds that supply of ‘solar rooftop power plant' and 'solar irrigation water pumping systems’ along with design, erection, commissioning and installation of same shall be taxable as composite supply of ‘Solar Power Generating Systems’ under Serial No 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate); Observes that supply is outside ambit of ‘works contract’ service as plant/ systems of the applicant cannot be termed as immovable prope...