The Rajasthan Appellate Authority, State Tax, Jodhpur, has set aside a GST demand of over ₹3.05 crore raised against a solar power company, holding that rooftop Solar Power Generating Systems (SPGS) cannot be treated as “immovable property” and therefore do not qualify as “works contract services” liable to GST at 18%. The appellate authority also…
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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![GST rooftop solar system Rooftop Solar Systems Not ‘Works Contracts’: Rajasthan GST Appellate Authority Quashes Rs. 3.05 Crore Demand [READ ORDER]](https://www.jurishour.in/wp-content/uploads/2026/05/GST-rooftop-solar-system-696x392.jpg)