माल और सेवा कर परिषद Goods & Se₹vices Tax Council

1) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%?

2) Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system?

3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors?

1) Whether the product 'Fludeoxyglucose' or ‘FDG’ can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ?

2) Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law ?

1) Whether supply of turnkey Engineering, Procurement and Construction(‘EPC’) Contract for construction  of a solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017

2)  If yes, whether the Principal Supply in such case can be said to be ‘solar power generating system’ which is taxable at 5% GST.

3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.