EPC contract to set-up solar power plant till 31.12.2018 is works contract: AAR Karnataka

In re M/s Solarys Non-Conventional Energy Private Limited (GST AAR Karnataka) a) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘Solar Power Generating System’ at 5% and services at 18%. The contract of the applicant is covered under works contract under section 2(119) of the CGST Act and by item (ii) of entry no. 3 of the Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 upto 31.12.2018. From 01.01.2019, the same is taxable on the values worked out separately for good...