Karnataka Appellate Authority for Advance Ruling 5 September 2018, KAR/AAAR/Appeal-02/2018 (The AAAR modified the ruling rendered by the AAR as under:- 1) The supply of the PV module which is the major component of the solar power plant is not naturally bundled with supply of the remaining)

KARNATAKA APPELLATE AUTHORITY FOR ADVANCE RULING KALIDASA ROAD, GANDHINAGAR BANQALORE 580009 (Constituted under Section 99 of the Karnataka Goods and Services Tax Act, 2017 vide Government of Karnataka Order No FD 47 CSL 2017 , Bengaluru, dated 25-04 2018) BEFOREIIEBENCHOE Shri. A.K. JYOTISHI. Member Shri. MS. SRIKAR, Member ORDER NO:-KARAAAR/02/ 2018-19 Dated: - 05.09.2018.