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 appl

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