EPC contract for infrastructure facilities is a work contract & 18% GST is payable

In re L & T Hydrocarbon Engineering Ltd. (GST AAR Rajasthan) As per EPC contract the applicant has to complete the task, of setting up of MUPS2-EPC-2 project broadly ranging from designing, engineering, procurement, fabrication, manufacturing, assembly, erection and installation, facilities construction, Testing, Pre commissioning & Commissioning, Training etc & satisfactory hand over of complete various infrastructure facilities, all customised as per contract. The applicant has to start from the scratch and bring into existence a fully operational various infrastructure facilitie...