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Goods and Services Tax

18% GST payable on setting up of a ‘Sulphate Removal Plant’

Case Law Details

Case Name
In re Ion Exchange India Limited (GST AAR Rajasthan)
Date of Judgement/Order
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In re Ion Exchange India Limited (GST AAR Rajasthan) AAR held that services provided under EPC contract awarded to the applicant by M/S Vedanta for setting up of a ‘Sulphate Removal Plant’ broadly ranging from designing, engineering, Surveys, procurement, fabrication, manufacturing, erection & installation, facilities construction, Pre commissioning & Commissioning, training etc. and satisfactory hand over of complete ‘Sulphate Removal Plant’ as per contract, it is a “work contract” of composite supply. The composite supply is a mixed of goods & ...
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