Solar power projects held to be movable assets—classified as composite supply, not works contract, thus taxable at 5% GST rate
Case Reference:Sterling & Wilson Private Limited v. Joint Commissioner (State Tax), Vijayawada & Ors.High Court of Andhra Pradesh, AmaravatiW.P. No. 20096 of 2020 | Judgment dated: 10 January 2025Category: Classification / Rate of GSTRelevant Sections: Sections 2(30), 2(119), 7, 8, 9, 54 of CGST Act, 2017; Schedule II para 6; Notifications 1/2017-CT (Rate) & 11/2017-CT (Rate) Facts (Paras…

















