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EPC contract for construction of Solar Power Plant is ‘works contract’ of ‘composite supply’

Case Law Details

Case Name
In re Brightstone Developers Private Limited (GST AAR Karnataka)
Date of Judgement/Order
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In re Brightstone Developers Private Limited (GST AAR Karnataka) a) Whether the supply of turn-key Engineering, Procurement & Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017? The supply of turnkey Engineering, Procurement and Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite Supply in terms of Section 2(30) of CGST Act, 2017. b) Whether the supply o...
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2 Comments
  1. The articles, views expressed on Legal provisions and its interpretation are explained in a very simple language that a common person can understand the Law and its provisions and the implications. Great.

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