Solar Power Plant Not Works Contract, Modules Not Immovable Property: HC.

The High Court determined that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not constitute a works contract under section 2(119) of the GST Act. It ruled that the solar power plant is not considered immovable property, as the solar modules are not permanently attached to the civil foundation. The foundation is embedded solely for the beneficial enjoyment of the station. Relying on a Supreme Court judgment, the court distinguished the nature of immovable property, leading to the allowance of the petition. .....

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