Setting up & operation of solar power plant is in nature of Works contract’ & taxable at 18% GST: AAR

In re Giriraj Renewables PVT. LTD (AAR Maharashtra) Question  1 Whether supply of turnkey Engineering, Procurement and Construction (`EPC’) Contract for construction of a 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 the Central Goods and Services Tax Act, 2017? The applicant poses for us to decide if the Engineering, Procurement and Construction (‘EPC’) Contract falls within the definition of ‘composite supply’ as found in the GST Act. Since we have elaborately discussed and ...