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Andhra Pradesh High Court Rules Solar Projects Liable for 5% GST

Solar projects are not immovable property and should not be taxed at 18% GST

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The Andhra Pradesh High Court has held that a solar power project does not qualify as a ‘works contract’ taxable at 18% goods and services tax (GST); instead, it is a ‘composite supply’ and a moveable property, attracting 5% GST.

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