M/S. Arka Green Power Private Limited vs. The State Of Andhra Pradesh
Held
The Court held that the solar power pumping systems, despite being attached to a base, do not constitute immovable property. Therefore, the transaction should not be treated as a works contract.
Facts
The petitioner supplied solar power pumping systems under an agreement. The tax authorities initially treated these as works contracts attracting 18% GST, later modified to 5% on 70% of turnover and 18% on 30%. The petitioner argued for a lower tax rate based on a specific entry in a notification.
Key Issues
Whether the supply of solar power pumping systems constitutes a works contract or a composite supply attracting a different tax rate under GST law.
Sections Cited
Section 2(119)
AI-generated summary — verify with the full judgment below
APHC010180672022
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.11989, 12770, 12773 & 12822 of 2022 WRIT PETITION NO: 11989/2022 Between:
M/S ARKA GREEN POWER PRIVATE LIMITED, REP. BY ITS DIRECTOR, MNV. SATYA GOPINATH, S/O. PANDURANGA RAO, AGED 43 YEARS, OCC. BUSINESS, R/O. RAMALAYAM STREET, MYLAVARAM, KRISHNA DISTRICT.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, DEPT. OF COMMERCIAL TAXES, SECRETARIAT, AMARAVATI.
THE APPELLATE AUTHORITY CUM JOINT COMMISSIONER OF STATE TAX, VIJAYAWADA, KRISHNA DISTRICT.
THE ASST COMMISSIONER STATE TAX, IBRAHIMPATNAM CIRCLE, VIJAYAWADA-I DIV., KRISHNA DISTRICT.
THE EXECUTIVE DIRECTOR PROJECTS, THE SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD. (APSPDCL), TIRUPATI.
THE EXECUTIVE DIRECTOR PROJECTS, THE EASTERN POWER DISTRIBUTION COMPANY OF A.P. LTD. (APEPDCL), VISAKHAPATNAM.
2 RRR,J & TCDS,J W.P.No.11989 of 2022 & batch
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.