Classification of Supply — In view of the above discussion, we hold as under:

(i) Supply in question would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.

(ii) Supply in question would be treated as “composite supply”.

(ii) 70% of the gross value of supply in question shall be the value of supply of said goods falling under chapter 84. 85 or 94 of the Tariff only would attract 5% GST rate and the remaining portion (30%) of the aggregate value shall be the value of supply of taxable service attracting 18% GST rate in terms of Notification No. 27/2018-Central Tax (Rate) dated 31.122018. Other used in these plants attract applicable GST rate.

Premier Solar Systems (P) Limited Dehradun, In Re… [2019] 08 TAXLOK.COM 080 (AAR-Uttarakhand)