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Ruling by AAR no more binding on applicant due to change in tax rate of Solar Power Generating System: AAAR Har.

October 19, 2020[2020] 120 291 (AAAR-Haryana)

GST : Where applicant seeks to know as to whether EPC contract for complete design, engineering, manufacture, procurement, testing, inspection and complete erection and commissioning of solar power generating system will result into 'Composite Supply' as defined in section 2(30) and Authority has held that services of applicant are covered under definition of 'works contract' in section 2(119), since there is change in rate of tax and percentage of goods and services involved in Solar Power Generation System (SPGS), vide Notification No. 24/2018-Central Tax (Rate), dated 31-12-2018 and Notification No. 27/2018-Central Tax (Rate), dated 31-12-2018, advance ruling granted is no more binding on applicant or authorities concerned in terms of section 103(2) and applicant may seek Advance Ruling which will be granted afresh by Advance Ruling Authority

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