Advance Ruling — The Applicant is engaged in manufacturing of high efficiency PV module and providing comprehensive EPC solutions. As part of setting up of solar power plants, the Applicant entered into three independent contracts, with APGENCO, viz.,(a) Contract for supply of goods, (b) Contract for installation cum erection; and (c) Contract for O&M of solar PV power project. The Applicant sought Advance ruling on the questions; whether following three separate contracts awarded to a contractor for establishment of a Solar Power Plant would attract applicable GST at their respective rates viz. for supply of goods under the supply Contract at 5%, for erection and installation under Erection and Installation Contract at 18% and for operation and maintenance under O&M contract at 18%? And what will be the applicable GST rate on the above contracts? However, since the applicant withdrew the application, the same was dismissed as withdrawn and therefore no Ruling was given. — Vikram Solar, In Re… [2019] 12 TAXLOK.COM 042 (AAR-AP)