The ambiguity regarding the imposition of appropriate rate of Goods and Services Tax (GST) on various facets of the solar industry continues to plague the sector. Recently, the Maharashtra State Authority of Advanced Ruling (MSAAR) in its order contended that if an agreement for the ‘supply of goods’ extends to other aspects of a solar power project, such as design and operations, then the rate of tax would be 18 percent under the IGST act.