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GST - Highlights / Catch Notes

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Classification of goods - rate of GST - sale of solar energy ...

Case Laws     GST

May 12, 2022

Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping systems as . a whole. alongwith installation and commissioning of such systems involves both supply of goods and services - the effective rate of GST for the composite supply will work out to 8.9% [(5% x 70%) plus (18% x 30%)]. However, with the amendments effected vide Notification No. 06/2021-Central Tax (rate) dated 30.09.2021 and Notification No. 08/2021-Central Tax (rate) dated. 30.09.2021, the rate of tax on goods portion stands increased from 5% to 12% and accordingly, the effective rate of GST for the-period post 30.09.20121 will stand increased to that extent. - AAAR

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