Judgement

The Authority for Advance Ruling (AAR) confirmed that the applicant is not required to obtain GST registration in West Bengal because they are exclusively supplying electrical energy, which is a wholly exempt good. It was further determined that since the solar plant remains the applicant's own asset for the duration of the 25-year agreement, there is no tax liability on its construction or installation.

AAR: No GST Registration Required for Solar Power Supplier Engaged Exclusively in Exempt Electricity Supply

AAR rules exempt electricity supply from requiring GST registration despite cross-state project operations.

AAR Grants Relief on GST Registration for Interstate Solar Power Supply

The Andhra Pradesh High Court held that solar power generating systems supplied under composite contracts are entitled to the statutory 70:30 GST valuation mechanism even if separate invoices are issued for goods and services.

Solar power generating systems composite contracts; HC Upholds 70:30 Valuation even if separate GST invoices issued

News

ACME Solar Holdings faces a Rs 149.73 crores demand on the grounds of alleged short payment of GST on the supply of goods and services relating to the solar power generating system.

ACME Solar Holdings Hit with Rs 149.73 Crore Demand Over Alleged Short Payment of GST

ITAT Bangalore holds that solar power generated exclusively for a holding company, despite CSR origins, lacks public benefit and is not eligible for Section 12AB or 80G registration.

ITAT Denies Section 12AB Registration to Infosys Green Forum Solar Project Entity

Orders

As per the West Bengal Authority for Advance Ruling (WBAAR), the supply of components of solar power with their erection is considered a composite supply.

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AAR: No GST Registration Required for Solar Power Supplier Engaged Exclusively in Exempt Electricity Supply

AAR Grants Relief on GST Registration for Interstate Solar Power Supply

Solar power generating systems composite contracts; HC Upholds 70:30 Valuation even if separate GST invoices issued

ACME Solar Holdings Hit with Rs 149.73 Crore Demand Over Alleged Short Payment of GST

ITAT Denies Section 12AB Registration to Infosys Green Forum Solar Project Entity

Solar Power Plant Component Supply with Erection a Composite Supply for GST: AAR