The Gujarat Authority of Advance Ruling (AAR) has ruled that roof-top solar systems with installation and commissioning constitute plant and machinery.The bench of Amit Kumar Mishra and Riddhesh Raval has observed that applicants are eligible to avail of ITC on rooftop solar systems with installation and commissioning under the GST Act.The applicant is engaged in the business of manufacturing and selling welding wires. The applicant supplies its products and services after discharging 8%…
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GST ITC Can Be Availed On Roof Top Solar System As It Constitute Plant And Machinery: AAR
