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TMI Blog2019 (4) TMI 1822X X X X Extracts X X X X X X X X Extracts X X X X ..... to AAR decision. HELD THAT:- The advance ruling dated 22.08.2018 obtained by the appellant is prior to the amendments made with effect from 1.01.2019 by the Govt. vide notifications ibid dated 31.12.2018 under the CGST /HGST Act, 2017 in the respective entries. There is a change in the rate of tax and the percentage of Goods and Services involved in Solar Power Generation System (SPGS), after Notification No. 24/2018- Central Tax (Rate), dated 31.12.2018 and Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018. Therefore, after issuance of above notifications, the facts and circumstances have completely changed with effect from 01.01.2019. The advance ruling granted vide Advance Ruling Order dated 22.08.2018, is no more bindin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany s Act 1956. The appellant has proposed to enter into the business of setting up of Solar Power Generating System (SPGS) on a turnkey basis. The appellant had sought advance ruling on the following questions:- 1. Whether the EPC contract for complete design, engineering, manufacture, procurement, testing, Inspection, and complete erection and commissioning of solar power generating system will result into Composite Supply as defined in Section 2(30) of the Central Goods and Services Tax Act, 2017? 2. In case the supply of SPGS is treated as Composite Supply, whether supply of PV Modules/lnverters or any other supply covered under Chapter Heading 84,85 or 94 of Central Tax Notification will be treated as Principal Supply? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Authority and filing of the appeal by the Appellant, the legal position in respect of the Sr. No. 234 of the goods rate Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 has changed w.e.f. 01.01.2019 because of the amendment brought in by the Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018; and in respect of the Sr. No. 38 of the service tax rate Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 has changed w.e.f. 01.01.2019 because of the amendment brought in by the Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018. The State of Haryana vide Notifications dated 31.12.2018 has brought similar notifications in the HGST Act, 2017 as has been done in the Central Goods and Services Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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