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 Please become a Premium member. If you are already a Premium member, login here to access the full content.