EPC contract for installation of solar plants not a composite supply & taxable at 5% GST

In re M/s Giriraj Renewables Private Ltd. (AAR Karnataka) The Applicant is an EPC contractor and enters into contract with various developers who desire to set up and operate solar photovoltaic plants for supply of power generated. The contracts are for supply of goods as well as services. The applicant has sought advance ruling in respect of the following questions: a) Whether supply of turnkey 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 Sect...