The Andhra Pradesh High Court held that a solar power project does not qualify as a ‘works contract’ taxable at 18% goods and services tax (GST); instead, it is a ‘composite supply’ and a moveable property, attracting 5% GST. Under the GST Act, ‘composite supply’ means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. ‘Works contract’ means a contract for building, construction, fabrication, completion, erection, installation, fitting, improvement, modification, repair, maintenance, renovation, alteration, or commissioning of any immovable property where transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.